Paul L. Caron

Sunday, September 11, 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 #5 and some reshuffling of the order within the Top 5:

  1. SSRN Logo (2018)[281 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [128 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  3. [124 Downloads]  A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George Yin (Virginia)
  4. [105 Downloads]  Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)
  5. [102 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)

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