Paul L. Caron
Dean





Sunday, March 2, 2025

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.

  1. SSRN Logo (2018)[361 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [313 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
  3. [296 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
  4. [266 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
  5. [261 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)

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