Sunday, October 31, 2021
The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:
[425 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [278 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
- [238 Downloads] Closing Gaps in the Estate and Gift Tax Base, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
- [187 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar)
- [152 Downloads] Prepaid Death, by Victoria Haneman (Creighton; Google Scholar) (video here)
https://taxprof.typepad.com/taxprof_blog/2021/10/the-top-five-new-tax-papers-4.html