Paul L. Caron

Sunday, May 21, 2023

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 #1 paper and a new paper debuting on the list at #4:

  1. SSRN Logo (2018)[470 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
  2. [396 Downloads]  Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
  3. [293 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
  4. [220 Downloads]  The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
  5. [202 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),

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