Paul L. Caron

Wednesday, January 6, 2021

The 10 Most Popular Tax Articles Of 2020

  1. SSRN Logo (2018)2791 Downloads:  Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (Boston College), Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis (reviewed by Michelle Layser (Illinois))
  2. 1,588 Downloads:  Lily Batchelder (NYU) & David Kamin (NYU), Taxing the Rich: Issues and Options
  3. 1,339 Downloads:  Ruth Mason (Virginia), The Transformation of International Tax, 114 Am. J. Int'l L. 353 (2020) (reviewed by Shu-Yi Oei (Boston College); symposium responses by Wolfgang Alschner (Ottawa), Reuven Avi-Yonah (Michigan), Wei Cui (British Columbia), Lilian Faulhaber (Georgetown), and Alan Sykes (Stanford))
  4. 822 Downloads:  John Richardson, Laura Snyder & Karen Alpert (Queensland), A Simple Regulatory Fix for Citizenship Taxation, 169 Tax Notes Fed. 275 (Oct. 12, 2020)
  5. 709 Downloads:  Ruth Mason (Virginia) & Leopoldo Parada (Leeds), The Legality of Digital Taxes in Europe, 40 Va. Tax Rev. ___ (2020)
  6. 681 Downloads:  Wei Cui (British Columbia), The Digital Services Tax: A Conceptual Defense, 73 Tax L. Reb. 69 (2019) (reviewed by Young Ran (Christine) Kim (Utah) and Kim Brooks (Dalhousie)) 
  7. 673 Downloads:    Kimberly Clausing (UCLA), Emmanuel Saez (UC-Berkely) & Gabriel Zucman (UC-Berkeley), Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals
  8. 669 Downloads:  Kimberly Clausing (UCLA), Profit Shifting Before and After the Tax Cuts and Jobs Act
  9. 528 Downloads:  Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth), Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?
  10. 521 Downloads:  Stephen Daly (King's College London) & Ruth Mason (Virginia), State Aid: The General Court Decision in Apple (reviewed by Young Ran (Christine) Kim (Utah))

Interestingly, nine of the ten articles were authored or co-authored by women.

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