Sunday, November 12, 2023
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,431 among 17,824 tax papers in all-time downloads.
- [558 Downloads] Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
- [547 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [320 Downloads] Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [298 Downloads] Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
- [228 Downloads] Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B), by Lorraine Eden (Texas A&M; Google Scholar)