Paul L. Caron

Sunday, March 6, 2022

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 #2:

  1. SSRN Logo (2018)[666 Downloads]  On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
  2. [323 Downloads]  Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian University of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
  3. [317 Downloads]  The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
  4. [238 Downloads]  The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
  5. [223 Downloads]  Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)

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