Paul L. Caron

Sunday, November 20, 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. The #1 paper is #387 among 17,127 tax papers in all-time downloads:

  1. SSRN Logo (2018) [1,169 Downloads]  The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
  2. [434 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  3. [394 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  4. [283 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
  5. [190 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)

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