Paul L. Caron

Sunday, November 26, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. The #1 paper is #1,342 among 17,851 tax papers in all-time downloads.

  1. SSRN Logo (2018)[583 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [574 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [370 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)
  4. [252 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
  5. [248 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)

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