Paul L. Caron
Dean




Sunday, July 18, 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 #1 paper and a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[390 Downloads]  Can Blockchain Revolutionize Tax Administration?, by Orly Mazur (SMU; Google Scholar) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  2. [374 Downloads]  International Tax Law and its Influence on National Tax Systems, by Craig Elliffe (University of Auckland; Google Scholar)
  3. [373 Downloads]  The Allocation of Taxing Rights under Pillar One of the OECD Proposal, by Aitor Navarro (Universidad Carlos III de Madrid; Google Scholar)
  4. [340 Downloads]  Discerning Commercial and Economic Reality: Applying the GAAR to Frucor, by Craig Elliffe (University of Auckland; Google Scholar)
  5. [311 Downloads]  Justifying Source Taxation in the Digital Age, by Craig Elliffe (University of Auckland; Google Scholar)

https://taxprof.typepad.com/taxprof_blog/2021/07/the-top-five-new-tax-papers-2.html

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