Paul L. Caron

Sunday, November 13, 2022

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. The #1 paper is #409 among 17,125 tax papers in all-time downloads:

  1. SSRN Logo (2018) [1,113 Downloads]  The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
  2. [445 Downloads]  Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
  3. [420 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  4. [383 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  5. [271 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)

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