Sunday, March 27, 2022
The Top Five New Tax Papers
There is a quite 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 #4 and a paper returning to the list at #5. The #1 paper is #177 among 16,777 tax papers in all-time downloads:
[1,792 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [656 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [284 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [260 Downloads] Concentrix: A Critical Review of the Delhi High Court's Ruling On the Interpretation of the India-Netherlands Tax Treaty, by Dhruv Janssen-Sanghavi (Maastricht)
- [243 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
https://taxprof.typepad.com/taxprof_blog/2022/03/the-top-five-new-tax-papers-3.html