Paul L. Caron

Sunday, January 1, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #5:

  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. [124 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [102 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [86 Downloads]  The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
  5. [72 Downloads]  The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)

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