Paul L. Caron
Dean





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.

  1. SSRN Logo (2018)[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))
  2. [323 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [254 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  4. [226 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [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

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