Paul L. Caron
Dean




Sunday, July 11, 2021

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[564 Downloads]  International Effective Minimum Taxation — Analysis of GloBE (Pillar Two), by Joachim Englisch (University of Muenster)
  2. [383 Downloads]  Can Blockchain Revolutionize Tax Administration?, by Orly Mazur (SMU; Google Scholar) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [351 Downloads]  International Tax Law and its Influence on National Tax Systems, by Craig Elliffe (University of Auckland; Google Scholar)
  4. [337 Downloads]  The Allocation of Taxing Rights under Pillar One of the OECD Proposal, by Aitor Navarro (Universidad Carlos III de Madrid; Google Scholar)
  5. [327 Downloads]  Discerning Commercial and Economic Reality: Applying the GAAR to Frucor, by Craig Elliffe (University of Auckland; Google Scholar)

https://taxprof.typepad.com/taxprof_blog/2021/07/the-top-five-new-tax-papers-1.html

Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink