Paul L. Caron
Dean




Sunday, April 3, 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 #3. The #1 paper is #170 among 16,701 tax papers in all-time downloads:

  1. SSRN Logo (2018)[1,840 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [724 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [306 Downloads]  How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
  4. [274 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)
  5. [255 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/2022/04/the-top-five-new-tax-papers.html

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