Sunday, July 23, 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 #1 and #3:
- [935 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [582 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [407 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [300 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [250 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
https://taxprof.typepad.com/taxprof_blog/2023/07/the-top-five-new-tax-papers-3.html