Sunday, December 3, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4. The #1 paper is #1,257 among 17,872 tax papers in all-time downloads.
[612 Downloads] Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
- [587 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [400 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)
- [300 Downloads] Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
- [261 Downloads] Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
December 3, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
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.
[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)
- [574 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [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)
- [252 Downloads] Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
- [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)
November 26, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 19, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #1,362 among 17,842 tax papers in all-time downloads.
[573 Downloads] Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
- [567 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [334 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)
- [241 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)
- [217 Downloads] Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
November 19, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 12, 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. 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)
November 12, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 5, 2023
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 two new papers debuting on the list at #4 and #5:
[537 Downloads] Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
- [505 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [319 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)
- [225 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)
- [221 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)
November 5, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 29, 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:
[517 Downloads] Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
- [462 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [418 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [353 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
- [334 Downloads] Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
October 29, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 22, 2023
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 #2 and #3:
[430 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [408 Downloads] Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
- [368 Downloads] Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
- [350 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
- [327 Downloads] Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
October 22, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 15, 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:
[406 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [347 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
- [323 Downloads] Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
- [316 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)
- [209 Downloads] Data Valuation and Law, by Jordan Barry (USC; Google Scholar) & Daniel Sokol (USC; Google Scholar)
October 15, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 8, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5.
[379 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [344 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
- [315 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)
- [314 Downloads] Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
- [202 Downloads] Data Valuation and Law, by Jordan Barry (USC; Google Scholar) & Daniel Sokol (USC; Google Scholar)
October 8, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 1, 2023
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 a new #1 paper and new papers debuting on the list at #4 and #5.
[357 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [320 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
- [310 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)
- [305 Downloads] Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
- [202 Downloads] A Simple Tax Case Complicated by Race, by Richard Winchester (Seton Hall; Google Scholar)
October 1, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 24, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #4.
[353 Downloads] Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
- [328 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [298 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
- [292 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)
- [288 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
September 24, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 17, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #3.
[728 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [337 Downloads] Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
- [286 Downloads] Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [282 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
- [255 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
September 17, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 10, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #547 among 17,809 tax papers in all-time downloads.
[997 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [680 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [323 Downloads] Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
- [279 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
- [232 Downloads] Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
September 10, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 3, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #561 among 17,786 tax papers in all-time downloads.
[991 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [645 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [277 Downloads] Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
- [270 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
- [173 Downloads] Of Blind Men, Elephants, and the Supreme Court's Misinterpretation of the FBAR Statute, by George Yin (Virginia)
September 3, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 27, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #561 among 17,786 tax papers in all-time downloads.
[983 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [599 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [260 Downloads] The Rise Of Generative AI For Tax Research, by Benjamin Alarie (Toronto; Google Scholar) et al.
- [258 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
- [201 Downloads] Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
August 27, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 20, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #568 among 17,780 tax papers in all-time downloads.
[976 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [572 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [356 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
- [247 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
- [226 Downloads] The Rise Of Generative AI For Tax Research, by Benjamin Alarie (Toronto; Google Scholar) et al.
August 20, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 13, 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. The #1 paper is #569 among 17,777 tax papers in all-time downloads.
[964 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [537 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [351 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
- [335 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [233 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
August 13, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 6, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #579 among 17,773 tax papers in all-time downloads.
[958 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [504 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [339 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
- [327 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [216 Downloads] The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
August 6, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 30, 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. The #1 paper is #583 among 17,767 tax papers in all-time downloads: :
[949 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [588 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [469 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [318 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [317 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
July 30, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 23, 2023
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 #1 and #3:
[935 Downloads] Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
- [582 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [407 Downloads] Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [300 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [250 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
July 23, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 16, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[570 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [292 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [262 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
- [205 Downloads] Billionaire Taxes And The Constitution, by Andy Grewal (Iowa; Google Scholar)
- [199 Downloads] Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
July 16, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 9, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[550 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [268 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [250 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
- [237 Downloads] The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)
- [188 Downloads] Billionaire Taxes And The Constitution, by Andy Grewal (Iowa; Google Scholar)
July 9, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 2, 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:
[465 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [265 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
- [257 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [243 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
- [230 Downloads] The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)
July 2, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 25, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4:
[459 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [256 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
- [235 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
- [229 Downloads] Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
- [222 Downloads] The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)
June 25, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 18, 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:
[450 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [328 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [248 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
- [228 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
- [203 Downloads] The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)
June 18, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 11, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[429 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [321 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [243 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
- [214 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark J. Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department),
- [231 Downloads] The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)
June 11, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 4, 2023
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 #1 and #5:
[340 Downloads] The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
- [311 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [238 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
- [231 Downloads] The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
- [196 Downloads] The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark J. Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department),
June 4, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 28, 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:
[483 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [405 Downloads] Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
- [300 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [229 Downloads] The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
- [219 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),
May 28, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 21, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #4:
[470 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [396 Downloads] Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
- [293 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [220 Downloads] The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
- [202 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),
May 21, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 14, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[683 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [458 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [385 Downloads] Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
- [268 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [181 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),
May 14, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 7, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #3:
[644 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [440 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [377 Downloads] Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
- [254 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [229 Downloads] Admin Law And The Crisis Of Tax Administration, by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar)
May 7, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 30, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[625 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [428 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [242 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [216 Downloads] Admin Law And The Crisis Of Tax Administration, by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar)
- [177 Downloads] When Is the Economic Substance Doctrine 'Relevant' to a Transaction?, by Andy Grewal (Iowa; Google Scholar)
April 30, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 23, 2023
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 #1, #3, and #4:
[590 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [405 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [216 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [190 Downloads] Admin Law And The Crisis Of Tax Administration, by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar)
- [150 Downloads] Bounded Extraterritoriality, by Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn)
April 23, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 16, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #4 and a new paper debuting on the list at #5:
[590 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [390 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [229 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
- [194 Downloads] Subjective Costs of Tax Compliance, by Jonathan Choi (Minnesota; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
- [150 Downloads] Bounded Extraterritoriality, by Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn)
April 16, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 9, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2:
[590 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [339 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [228 Downloads] The Rise of the Robotic Tax Analyst, by Benjamin Alarie (Toronto; Google Scholar; CEO, Blue J Legal)
- [224 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [201 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
April 9, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 2, 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:
[537 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [219 Downloads] The Rise of the Robotic Tax Analyst, by Benjamin Alarie (Toronto; Google Scholar; CEO, Blue J Legal)
- [216 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [201 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
- [179 Downloads] Subjective Costs of Tax Compliance, by Jonathan Choi (Minnesota; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
April 2, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 26, 2023
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 a new #1 paper and new papers debuting on the list at #4 and #5:
[478 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [206 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [203 Downloads] The Rise of the Robotic Tax Analyst, by Benjamin Alarie (Toronto; Google Scholar; CEO, Blue J Legal)
- [170 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
- [168 Downloads] Subjective Costs of Tax Compliance, by Jonathan Choi (Minnesota; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
March 26, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 19, 2023
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. The #1 paper is #745 among 17,547 tax papers in all-time downloads:
[805 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [650 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [436 Downloads] Why Corporate Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [196 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [189 Downloads] The Rise of the Robotic Tax Analyst, by Benjamin Alarie (Toronto; Google Scholar; CEO, Blue J Legal)
March 19, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 12, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #748 among 17,541 tax papers in all-time downloads:
[799 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [635 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [409 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [196 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [152 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
March 12, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 5, 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. The #1 paper is #766 among 17,524 tax papers in all-time downloads:
[789 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [626 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [430 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [346 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
- [188 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
March 5, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 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. The #1 paper is #800 among 17,490 tax papers in all-time downloads:
[773 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [616 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [413 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [304 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
- [175 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
February 26, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 19, 2023
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 #4 and #5. The #1 paper is #782 among 17,482 tax papers in all-time downloads:
[732 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [600 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [397 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [229 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
- [139 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
February 19, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 12, 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. The #1 paper is now #889 among 17,359 tax papers in all-time downloads: :
[717 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [586 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [387 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [237 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [111 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
February 12, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 5, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:
[629 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [567 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [371 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [219 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [106 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
February 5, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 29, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:
[520 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [337 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [190 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [102 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
- [91 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
January 29, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 22, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[325 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [185 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [98 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
- [84 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [81 Downloads] Is the U.S. Already Compliant with Pillar 2?, by Reuven Avi-Yonah (Michigan; Google Scholar)
January 22, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 15, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:
[301 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [254 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar); Faheem Raza Khuhro (Boston University)
- [167 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [108 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [87 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
January 15, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 8, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[254 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [147 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [103 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [77 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [73 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
January 8, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 1, 2023
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 #2 and #5:
[253 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [124 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [102 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [86 Downloads] The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [72 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
January 1, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 25, 2022
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4:
[253 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [204 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
- [100 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [79 Downloads] The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [78 Downloads] The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)
December 25, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink