Sunday, February 18, 2024
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 #3 and #5.
[641 Downloads] The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
- [323 Downloads] Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
- [254 Downloads] No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
- [226 Downloads] Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
- [181 Downloads] AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)
https://taxprof.typepad.com/taxprof_blog/2024/02/the-top-five-new-tax-papers-2.html