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 #464 among 12,129 tax papers in all-time downloads.

1. [953 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [317 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
3. [294 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
4. [245 Downloads]  The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) 
5. [149 Downloads]  ERISA and the Failure of Employers to Perform their Fiduciary Duties: Evidence from a Survey of Health Plan Administrators, by Amy Monahan (Minnesota; Google Scholar), Jeffrey Pfeffer (Stanford; Google Scholar), Barak Richman (George Washington; Google Scholar) & Sara Singer (Stanford; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #476 among 12,124 tax papers in all-time downloads.

1. [936 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [662 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [310 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
4. [283 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
5. [233 Downloads]  The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) 

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #484 among 12,118 tax papers in all-time downloads.

1. [929 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [659 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [287 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
4. [268 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
5. [226 Downloads]  The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here) 

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #509 among 12,094 tax papers in all-time downloads.

1. [905 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [653 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [378 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
4. [377 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)
5. [240 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #529 among 12,053 tax papers in all-time downloads.

1. [885 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [646 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [493 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
4. [372 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
5. [365 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 a new #1 paper.

1. [836 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [637 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [474 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
4. [362 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
5. [333 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [618 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
2. [531 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
3. [449 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
4. [356 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
5. [290 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper returning to the list at #5.

1. [609 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
2. [422 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
3. [378 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
4. [353 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
5. [262 Downloads]  Taxing Dynasties, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri; Google Scholar) & Bob Lord (Patriotic Millionaires)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. The #1 paper is #281 among 12,001 tax papers in all-time downloads.

1. [1,258 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [565 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [401 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
4. [369 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management)
5. [342 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. The #1 paper is #294 among 11,987 tax papers in all-time downloads.

1. [1,227 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [370 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
3. [358 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management)
4. [330 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
5. [323 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #312 among 11,954 tax papers in all-time downloads.

1. [1,194 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [346 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
3. [321 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management)
4. [306 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
5. [291 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.  The #1 paper is #322 among 11,944 tax papers in all-time downloads.

1. [1,176 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [342 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
3. [288 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
4. [280 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management)
5. [269 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 new papers debuting on the list at #3 and #4.  The #1 paper is #340 among 11,919 tax papers in all-time downloads.

1. [1,158 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [337 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
3. [242 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century: , by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
4. [239 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management): 
5. [183 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 new papers debuting on the list at #3 and #4.  The #1 paper is #340 among 11,919 tax papers in all-time downloads.

1. [1,137 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [330 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
3. [213 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century: , by Yariv Brauner (Florida; Google Scholar)
4. [179 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management): 
5. [169 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #342 among 11,900 tax papers in all-time downloads.

1. [1,112 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [753 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)
3. [327 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [182 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
5. [160 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #5. The #1 paper is #363 among 11,897 tax papers in all-time downloads.

1. [1,075 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [732 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)
3. [276 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [242 Downloads]  Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)
5. [177 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 new papers debuting on the list at #1 and #4.

1. [986 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [708 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)
3. [372 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
4. [225 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
5. [223 Downloads]  Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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, #4, and #5.

1. [623 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. [365 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
3. [209 Downloads]  Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)
4. [195 Downloads]  The Tariffs Are Coming! The Tariffs Are Coming!, by Reuven Avi-Yonah (Michigan; Google Scholar) & Doron Narotzki (Akron; Google Scholar)
5. [166 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [577 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. [336 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
3. [304 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
4. [279 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
5. [274 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [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)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [344 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. [289 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
3. [276 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
4. [265 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
5. [255 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [325 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. [271 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
3. [253 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
4. [250 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
5. [247 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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:

1. [270 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. [258 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
3. [235 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
4. [234 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
5. [224 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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:

1. [383 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
2. [250 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
3. [231 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
4. [223 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
5. [163 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #3, #4, and #5:

1. [364 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
2. [241 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
3. [216 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
4. [195 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
5. [104 Downloads]  The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations' 1923 Report, by Ajay Mehrotra (Northwestern; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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:

1. [468 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [342 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
3. [272 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)
4. [229 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
5. [227 Downloads]  The Spiderweb Of Partnership Tax Structures, by Ryan Hess (Georgia), Emily Black (NYU), Zaynah Javed (Stanford; Google Scholar), Jonathan Hennessy (Stanford; Google Scholar), Rebecca Lester (Stanford; Google Scholar), Jacob Goldin (Chicago; Google Scholar), Daniel E. Ho (Stanford; Google Scholar) & Annette Portz (IRS)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 appearing on the list at #4 and #5:

1. [455 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [312 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
3. [239 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)
4. [192 Downloads]  Tax Neutrality and Distribution Regimes, by Pablo Hernández González-Barreda (Comillas Pontifical University; Google Scholar)
5. [191 Downloads]  The Spiderweb Of Partnership Tax Structures, by Ryan Hess (Georgia), Emily Black (NYU), Zaynah Javed (Stanford; Google Scholar), Jonathan Hennessy (Stanford; Google Scholar), Rebecca Lester (Stanford; Google Scholar), Jacob Goldin (Chicago; Google Scholar), Daniel E. Ho (Stanford; Google Scholar) & Annette Portz (IRS)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [430 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [355 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [315 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [273 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [232 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [422 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [315 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [307 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [254 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [223 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [401 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [308 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [299 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [235 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [216 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [371 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [292 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [291 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [204 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [178 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a quite 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 #5.

1. [310 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [284 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [279 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [178 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [160 Downloads]  The Origins of U.S. Territorial Taxation and the Insular Cases, by Alex Zhang (Emory; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a quite 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.

1. [272 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
2. [265 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [243 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
4. [171 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [140 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a quite 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 #5.

1. [937 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
2. [259 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [253 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [170 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [135 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by  Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1077 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [931 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [253 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [224 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
5. [154 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1039 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [915 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [510 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [231 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
5. [207 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1007 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [905 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [507 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [455 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
5. [308 Downloads]  An Introduction to the Taxation of Financial Instruments, by Joshua Banafsheha (Cravath)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #5.

1. [987 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [894 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [498 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [449 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
5. [347 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [961 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [851 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [483 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [474 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
5. [439 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [939 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [836 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [458 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [448 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
5. [433 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [904 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [738 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [438 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [433 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
5. [413 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [870 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [656 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [408 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
4. [406 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
5. [387 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [850 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [373 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) 
3. [353 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
4. [328 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
5. [295 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [366 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) 
2. [328 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
3. [284 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
4. [269 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
5. [262 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1470 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [325 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) 
3. [295 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
4. [267 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
5. [240 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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, #3 and #5.

1. [1468 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [229 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
3. [227 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar) 
4. [222 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
5. [221 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [1467 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [220 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
3. [187 Downloads]  The Conflictual Core Of Global Tax Cooperation, by Diane Ring (Boston College; Google Scholar) & Shu-Yi Oei (Duke; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
4. [180 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)
5. [161 Downloads]  Populism And Taxation, by Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management; Google Scholar), 

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1,467 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [449 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
3. [314 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [214 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
5. [175 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is quite 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.

1. [1,465 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [444 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
3. [305 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [211 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
5. [158 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #5.

1. [1,461 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [675 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
3. [664 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
4. [430 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
5. [294 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.