Sunday, February 7, 2021
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:
[552 Downloads] Tax Treaty Negotiations: Myth and Reality, by Yariv Brauner (Florida; Google Scholar)
- [421 Downloads] A Critical Assessment of the Originalist Case Against Administrative Regulatory Power: New Evidence from the Federal Tax on Private Real Estate in the 1790s, by Nicholas Parrillo (Yale)
- [309 Downloads] Estate Planning for Retirement Benefits after the SECURE Act, by Richard Kaplan (Illinois)
- [301 Downloads] What May We Expect of a Theory of International Tax Justice?, by Dirk Broekhuijsen (Leiden; Google Scholar) & Henk Vording (Leiden; Google Scholar)
- [235 Downloads] 5 Lessons on Profit Shifting From U.S. Country-by-Country Data, by Kimberly Clausing (UCLA; Google Scholar)
https://taxprof.typepad.com/taxprof_blog/2021/02/the-top-five-new-tax-papers.html