Paul L. Caron

Sunday, December 25, 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 #4:

  1. SSRN Logo (2018)[253 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  2. [204 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  3. [100 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [79 Downloads]  The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
  5. [78 Downloads]  The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)

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