Paul L. Caron
Dean




Sunday, July 4, 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:

  1. SSRN Logo (2018)[541 Downloads]  International Effective Minimum Taxation — Analysis of GloBE (Pillar Two), by Joachim Englisch (University of Muenster)
  2. [415 Downloads]  The Impact of Digitalisation on Personal Income Taxes, by Rita de la Feria (University of Leeds; Google Scholar) & Giorgia Maffini (Oxford) 
  3. [366 Downloads]  Can Blockchain Revolutionize Tax Administration?, by Orly Mazur (SMU; Google Scholar) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  4. [339 Downloads]  International Tax Law and its Influence on National Tax Systems, by Craig Elliffe (University of Auckland; Google Scholar)
  5. [330 Downloads]  The Allocation of Taxing Rights under Pillar One of the OECD Proposal, by Aitor Navarro (Universidad Carlos III de Madrid; Google Scholar)

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

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