Paul L. Caron

Sunday, September 3, 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 paper debuting on the list at #5. The #1 paper is #561 among 17,786 tax papers in all-time downloads.

  1. SSRN Logo (2018) [991 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [645 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)
  3. [277 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
  4. [270 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  5. [173 Downloads]  Of Blind Men, Elephants, and the Supreme Court's Misinterpretation of the FBAR Statute, by George Yin (Virginia)

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