Paul L. Caron
Dean


Sunday, August 2, 2020

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. SSRN Logo (2018)[511 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  2. [422 Downloads]  Policy Options for Taxing the Rich, by Lily Batchelder (NYU) & David Kamin (NYU)
  3. [315 Downloads]  Rethinking Tax for the Digital Economy After COVID-19, by Tarcisio Diniz Magalhaes (McGill) & Allison Christians (McGill) (reviewed by Young Ran (Christine) Kim (Utah) here)
  4. [278 Downloads]  Deeming Fictions in the Context of Tax Treaties — Analyzing Arguments in HMRC v. Fowler, by Dhruv Sanghavi (Maastricht)
  5. [171 Downloads]  The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations, by Scott Dyreng (Duke), Fabio Gaertner (Wisconsin), Jeffrey Hoopes (North Carolina) & Mary Vernon (Wisconsin)

August 2, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 26, 2020

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:

  1. SSRN Logo (2018)[475 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  2. [404 Downloads]  Policy Options for Taxing the Rich, by Lily Batchelder (NYU) & David Kamin (NYU)
  3. [293 Downloads]  Rethinking Tax for the Digital Economy After COVID-19, by Tarcisio Diniz Magalhaes (McGill) & Allison Christians (McGill) (reviewed by Young Ran (Christine) Kim (Utah) here)
  4. [256 Downloads]  Deeming Fictions in the Context of Tax Treaties — Analyzing Arguments in HMRC v. Fowler, by Dhruv Sanghavi (Maastricht)
  5. [168 Downloads]  What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?, by Daniel Shaviro (NYU)

July 26, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 19, 2020

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 #4:

  1. SSRN Logo (2018)[383 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  2. [208 Downloads]  Deeming Fictions in the Context of Tax Treaties — Analyzing Arguments in HMRC v. Fowler, by Dhruv Sanghavi (Maastricht)
  3. [151 Downloads]  What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?, by Daniel Shaviro (NYU)
  4. [147 Downloads]  Property Taxes and Dynamic Inefficiency: A Correction of a 'Correction', by Martin Hellwig (Max Planck)
  5. [135 Downloads]  Are Two Employers Better than One? An Empirical Assessment of Multiple-Employer Retirement Plans, by Natalya Shnitser (Boston College)

July 19, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 12, 2020

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. SSRN Logo (2018)[347 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  2. [165 Downloads]  Taxation Of The Digital Economy: Adapting A 21st-Century Tax System To A Twenty-First Century Economy, by Assaf Harpaz (S.J.D. 2020, Duke)
  3. [131 Downloads]  Are Two Employers Better than One? An Empirical Assessment of Multiple-Employer Retirement Plans, by Natalya Shnitser (Boston College)
  4. [117 Downloads]  Deeming Fictions in the Context of Tax Treaties — Analyzing Arguments in HMRC v. Fowler, by Dhruv Sanghavi (Maastricht)
  5. [105 Downloads]  New Technologies and the Evolution of Tax Compliance, by James Alm (Tulane), Joyce Beebe (Rice), Michael Kirsch (Notre Dame), Omri Marian (UC-Irvine) & Jay Soled (Rutgers)

July 12, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 5, 2020

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. SSRN Logo (2018)[312 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  2. [275 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  3. [168 Downloads]  Coronavirus, Telecommuting, and the 'Employer Convenience' Rule, by Edward Zelinsky (Cardozo) (reviewed by Young Ran (Christine) Kim (Utah) here)
  4. [142 Downloads]  Taxation Of The Digital Economy: Adapting A 21st-Century Tax System To A Twenty-First Century Economy, by Assaf Harpaz (S.J.D. 2020, Duke)
  5. [125 Downloads]  Are Two Employers Better than One? An Empirical Assessment of Multiple-Employer Retirement Plans, by Natalya Shnitser (Boston College)

July 5, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 28, 2020

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. SSRN Logo (2018)[335 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  2. [293 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  3. [268 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  4. [196 Downloads]  The Troubling Case of the Unlimited Pass-Through Deduction, by Clint Wallace (South Carolina)
  5. [156 Downloads]  Coronavirus, Telecommuting, and the 'Employer Convenience' Rule, by Edward Zelinsky (Cardozo) (reviewed by Young Ran (Christine) Kim (Utah) here)

June 28, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 21, 2020

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, a aper returning to the list at #4, and a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[290 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  2. [273 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)
  3. [252 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  4. [184 Downloads]  The Troubling Case of the Unlimited Pass-Through Deduction, by Clint Wallace (South Carolina)
  5. [147 Downloads]  Coronavirus, Telecommuting, and the 'Employer Convenience' Rule, by Edward Zelinsky (Cardozo) (reviewed by Young Ran (Christine) Kim (Utah) here)

June 21, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 14, 2020

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. SSRN Logo (2018)[984 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  2. [385 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  3. [290 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  4. [239 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  5. [216 Downloads]  The Legality of Digital Taxes in Europe, by Ruth Mason (Virginia) & Leopoldo Parada (Leeds)

June 14, 2020 in Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 7, 2020

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. SSRN Logo (2018)[946 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  2. [376 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  3. [269 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  4. [234 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  5. [171 Downloads]  The Troubling Case of the Unlimited Pass-Through Deduction, by Clint Wallace (South Carolina)

June 7, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 31, 2020

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. SSRN Logo (2018)[918 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  2. [370 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  3. [231 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  4. [217 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  5. [171 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)

May 31, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 24, 2020

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. SSRN Logo (2018)[842 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  2. [353 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  3. [208 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  4. [187 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  5. [156 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)

May 24, 2020 in Scholarship, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 17, 2020

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 #154 among 15,077 tax papers in all-time downloads:

  1. SSRN Logo (2018)[1,719 Downloads]  Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis, by Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (all of Boston College)
  2. [615 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  3. [341 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  4. [183 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  5. [162 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)

May 17, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 10, 2020

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 #170 among 15,041 tax papers in all-time downloads:

  1. SSRN Logo (2018)[1,590 Downloads]  Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis, by Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (all of Boston College)
  2. [550 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  3. [313 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  4. [164 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  5. [153 Downloads]  Why Study Tax History?, by Reuven Avi-Yonah (Michigan)

May 10, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 3, 2020

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. SSRN Logo (2018)[918 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  2. [370 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  3. [231 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
  4. [217 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
  5. [171 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)

May 3, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

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 #195 among 15,026 tax papers in all-time downloads:

  1. SSRN Logo (2018)[1,443 Downloads]  Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis, by Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (all of Boston College)
  2. [511 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  3. [281 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  4. [148 Downloads]  Why Study Tax History?, by Reuven Avi-Yonah (Michigan)
  5. [146 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)

May 3, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 26, 2020

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. SSRN Logo (2018)[1,274 Downloads]  Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis, by Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (all of Boston College)
  2. [419 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  3. [252 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  4. [141 Downloads]  Why Study Tax History?, by Reuven Avi-Yonah (Michigan)
  5. [137 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)

April 26, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 19, 2020

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

  1. SSRN Logo (2018)[1,111 Downloads]  Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis, by Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (all of Boston College)
  2. [233 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
  3. [219 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
  4. [179 Downloads]  Important Developments in Federal Income Taxation, by Edward Morse (Creighton)
  5. [135 Downloads]  Why Study Tax History?, by Reuven Avi-Yonah (Michigan)

April 19, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 12, 2020

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 as #1, #3, #4, and #5:

  1. SSRN Logo (2018)[907 Downloads]  Regulating In A Pandemic: Evaluating Economic And Financial Policy Responses To The Coronavirus Crisis, by Hiba Hafiz, Shu-Yi Oei, Diane Ring & Natalya Shnitser (all of Boston College)
  2. [158 Downloads]  Important Developments in Federal Income Taxation, by Edward Morse (Creighton)
  3. [122 Downloads]  What Is Caesar's, What Is God's: Fundamental Public Policy for Churches, by Lloyd Mayer (Notre Dame) & Zachary Pohlman (J.D. 2021, Notre Dame)
  4. [121 Downloads]  Why Study Tax History?, by Reuven Avi-Yonah (Michigan)
  5. [193 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)

April 12, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 22, 2020

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 as #5:

  1. SSRN Logo (2018)[332 Downloads]  A New Global Tax Deal for the Digital Age, by Allison Christians (McGill) & Tarcisio Diniz Magalhaes (McGill)
  2. [154 Downloads]  From Tax Policy to Social Insurance, by Edward Kleinbard (USC)
  3. [149 Downloads]  Important Developments in Federal Income Taxation, by Edward Morse (Creighton)
  4. [142 Downloads]  Wealth Tax Design: Lessons from Estate Tax Avoidance, by Jason Oh (UCLA) & Eric Zolt (UCLA)
  5. [124 Downloads]  The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs, by Assaf Harpaz (S.J.D. 2020, Duke)

March 22, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 15, 2020

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 shuffling of the order within the Top 5:

  1. SSRN Logo (2018)[327 Downloads]  A New Global Tax Deal for the Digital Age, by Allison Christians (McGill) & Tarcisio Diniz Magalhaes (McGill)
  2. [153 Downloads]  From Tax Policy to Social Insurance, by Edward Kleinbard (USC)
  3. [141 Downloads]  Important Developments in Federal Income Taxation, by Edward Morse (Creighton)
  4. [136 Downloads]  Wealth Tax Design: Lessons from Estate Tax Avoidance, by Jason Oh (UCLA) & Eric Zolt (UCLA)
  5. [128 Downloads]  Reversing the Fortunes of Active Funds, by Adi Libson (Bar-Ilan) & Gideon Parchomovsky (Pennsylvania)

March 15, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 8, 2020

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. [323 Downloads]  A New Global Tax Deal for the Digital Age, by Allison Christians (McGill) & Tarcisio Diniz Magalhaes (McGill)
  2. [146 Downloads]  From Tax Policy to Social Insurance, by Edward Kleinbard (USC)
  3. [128 Downloads]  Reversing the Fortunes of Active Funds, by Adi Libson (Bar-Ilan) & Gideon Parchomovsky (Pennsylvania)
  4. [126 Downloads]  Wealth Tax Design: Lessons from Estate Tax Avoidance, by Jason Oh (UCLA) & Eric Zolt (UCLA)
  5. [125 Downloads]  Important Developments in Federal Income Taxation, by Edward Morse (Creighton)

March 8, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 1, 2020

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:

  1. [314 Downloads]  A New Global Tax Deal for the Digital Age, by Allison Christians (McGill) & Tarcisio Diniz Magalhaes (McGill)
  2. SSRN Logo (2018)[279 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  3. [180 Downloads]  The Perils of Common Ownership: Flooding Strategy:, by Danielle Chaim (J.S.D. 2020, Columbia)
  4. [179 Downloads]  Tax Wars: How to End the Conflict over Taxing Global Digital Commerce, by Arthur Cockfield (Queen's University)
  5. [143 Downloads]  From Tax Policy to Social Insurance, by Edward Kleinbard (USC)

March 1, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 23, 2020

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. [302 Downloads]  A New Global Tax Deal for the Digital Age, by Allison Christians (McGill) & Tarcisio Diniz Magalhaes (McGill)
  2. SSRN Logo (2018)[268 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  3. [167 Downloads]  Tax Wars: How to End the Conflict over Taxing Global Digital Commerce, by Arthur Cockfield (Queen's University)
  4. [139 Downloads]  From Tax Policy to Social Insurance, by Edward Kleinbard (USC)
  5. [122 Downloads]  Reversing the Fortunes of Active Funds, by Adi Libson (Bar-Ilan) & Gideon Parchomovsky (Pennsylvania)

February 23, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 16, 2020

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, a new paper debuting on the list at #3, and a paper returning to the list at #5:

  1. SSRN Logo (2018)[256 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  2. [154 Downloads]  Tax Wars: How to End the Conflict over Taxing Global Digital Commerce, by Arthur Cockfield (Queen's University)
  3. [133 Downloads]  From Tax Policy to Social Insurance, by Edward Kleinbard (USC)
  4. [115 Downloads]  Reversing the Fortunes of Active Funds, by Adi Libson (Bar-Ilan) & Gideon Parchomovsky (Pennsylvania)
  5. [106 Downloads]  Toward a 21st-Century International Tax Regime, by Reuven Avi-Yonah (Michigan) & Kimberly Clausing (Reed College; moving to UCLA)

February 16, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 9, 2020

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. SSRN Logo (2018)[751 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. [253 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  3. [189 Downloads]  Why a Wealth Tax is Definitely Constitutional, by John Brooks (Georgetown) & David Gamage (Indiana)
  4. [146 Downloads]  Tax Wars: How to End the Conflict over Taxing Global Digital Commerce, by Arthur Cockfield (Queen's University)
  5. [110 Downloads]  Reversing the Fortunes of Active Funds, by Adi Libson (Bar-Ilan) & Gideon Parchomovsky (Pennsylvania),

February 9, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 2, 2020

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 as #4 and #5:

  1. SSRN Logo (2018)[737 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. [241 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  3. [185 Downloads]  Why a Wealth Tax is Definitely Constitutional, by John Brooks (Georgetown) & David Gamage (Indiana)
  4. [129 Downloads]  Tax Wars: How to End the Conflict over Taxing Global Digital Commerce, by Arthur Cockfield (Queen's University)
  5. [129 Downloads]  Toward a 21st-Century International Tax Regime, by Reuven Avi-Yonah (Michigan) & Kimberly Clausing (Reed College; moving to UCLA)

February 2, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 26, 2020

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 minor reshuffling within the Top 5:

  1. SSRN Logo (2018)[724 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. [321 Downloads]  EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR, by Rita de la Feria (University of Leeds)
  3. [222 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  4. [221 Downloads]  Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
  5. [167 Downloads]  Why a Wealth Tax is Definitely Constitutional, by John Brooks (Georgetown) & David Gamage (Indiana)

January 26, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 19, 2020

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 papers debuting on the list at #5:

  1. SSRN Logo (2018)[689 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. [283 Downloads]  EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR, by Rita de la Feria (University of Leeds)
  3. [194 Downloads]  Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
  4. [185 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)
  5. [175 Downloads]  Why a Wealth Tax is Definitely Constitutional, by John Brooks (Georgetown) & David Gamage (Indiana)

January 19, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 12, 2020

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. SSRN Logo (2018)[665 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. [263 Downloads]  EU General Anti-(Tax) Avoidance Mechanisms: From GAAP to GAAR, by Rita de la Feria (University of Leeds)
  3. [189 Downloads]  Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
  4. [175 Downloads]  Cryptocurrency Economics and the Taxation of Block Rewards, by Abraham Sutherland (Virginia) (reviewed by Young Ran (Christine) Kim (Utah) here)
  5. [154 Downloads]  How Big is Profit Shifting?, by Kimberly Clausing (Reed College; moving to UCLA)

January 12, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 5, 2020

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. [626 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. SSRN Logo (2018) [369 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  3. [180 Downloads]  Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler
  4. [171 Downloads]  Cryptocurrency Economics and the Taxation of Block Rewards, by Abraham Sutherland (Virginia) (reviewed by Young Ran (Christine) Kim (Utah) here)
  5. [86 Downloads]  Fully Funded Pensions, by Jonathan Barry Forman (Oklahoma)

January 5, 2020 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 22, 2019

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. [588 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. SSRN Logo (2018) [361 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  3. [309 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  4. [194 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)
  5. [163 Downloads]  Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler

December 22, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 15, 2019

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:

  1. [553 Downloads]  Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?, by Jennifer Blouin (Penn) & Leslie Robinson (Dartmouth)
  2. SSRN Logo (2018) [356 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  3. [307 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  4. [192 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)
  5. [157 Downloads]  Commentary on the 'OECD Secretariat Proposal for a 'Unified Approach' Under Pillar One, by Lorraine Eden (Texas A&M) & Oliver Treidler

December 15, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 8, 2019

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. SSRN Logo (2018) [344 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  2. [301 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  3. [221 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
  4. [191 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)
  5. [151 Downloads]  Taxing Tech: The Future of Digital Taxation, by Lilian Faulhaber (Georgetown)

December 8, 2019 in Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 1, 2019

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. SSRN Logo (2018) [336 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  2. [296 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  3. [213 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
  4. [186 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)
  5. [149 Downloads]  An Empirical Study of Statutory Interpretation in Tax Law, by Jonathan Choi (NYU)

December 1, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 24, 2019

The Top Five New Tax Papers

There is a quite 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 #5:

  1. SSRN Logo (2018) [308 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  2. [289 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  3. [210 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
  4. [180 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)
  5. [180 Downloads]  An Empirical Study of Statutory Interpretation in Tax Law, by Jonathan Choi (NYU)

November 24, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 17, 2019

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 #81 among 14,713 tax papers in all-time downloads:

  1. SSRN Logo (2018)[2,405 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [289 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  3. [281 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  4. [207 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
  5. [175 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)

November 17, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 10, 2019

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 #88 among 14,703 tax papers in all-time downloads:

  1. SSRN Logo (2018)[2,309 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [268 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  3. [233 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
  4. [198 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
  5. [195 Downloads]  Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents, by Daniel Shaviro (NYU) (reviewed by Young Ran (Christine) Kim (Utah) here)

November 10, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 3, 2019

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. SSRN Logo (2018)[2,114 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [259 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  3. [229 Downloads]  Education Planning and the SECURE Act: Creating a Tax Law Paradox, by Ross Riskin (American College of Financial Services)
  4. [185 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
  5. [179 Downloads]  Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents, by Daniel Shaviro (NYU) (reviewed by Young Ran (Christine) Kim (Utah) here)

November 3, 2019 in Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 27, 2019

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:

  1. SSRN Logo (2018)[1,992 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [445 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [208 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
  4. [168 Downloads]  Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents, by Daniel Shaviro (NYU) (reviewed by Young Ran (Christine) Kim (Utah) here)
  5. [157 Downloads]  Education Planning and the SECURE Act: Creating a Tax Law Paradox, by Ross Riskin (American College of Financial Services)

October 27, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 20, 2019

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. SSRN Logo (2018)[1,945 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [429 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [157 Downloads]  Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents, by Daniel Shaviro (NYU) (reviewed by Young Ran (Christine) Kim (Utah) here)
  4. [149 Downloads]  Education Planning and the SECURE Act: Creating a Tax Law Paradox, by Ross Riskin (American College of Financial Services)
  5. [125 Downloads]  Taxing Wealth in an Uncertain World, by Daniel Hemel (Chicago) (reviewed by Mirit Eyal-Cohen (Alabama) here)

October 20, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (3)

Sunday, October 13, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There is a 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. [1,899 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [412 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [171 Downloads]  The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, by Manoj Viswanathan (UC-Hastings)
  4. [127 Downloads]  Digital Service Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents, by Daniel Shaviro (NYU)
  5. [126 Downloads]  Education Planning and the SECURE Act: Creating a Tax Law Paradox, by Ross Riskin (American College of Financial Services)

October 13, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 6, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There is a quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with papers returning to the list at #4 and #5:

  1. [1,807 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [395 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [155 Downloads]  The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, by Manoj Viswanathan (UC-Hastings)
  4. [141 Downloads]  Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People, by Victoria Haneman (Creighton)
  5. [115 Downloads]  Cannabis Businesses and Passthrough Deduction Availability, by Daniel Rowe (Green Hasson & Janks, Los Angeles)

October 6, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 29, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [1,753 Downloads]  Taxing the Rich: Issues and Options, by Lily Batchelder (NYU) & David Kamin (NYU)
  2. [513 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  3. [383 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  4. [171 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  5. [152 Downloads]  The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, by Manoj Viswanathan (UC-Hastings)

September 29, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 22, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [497 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  2. [359 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [167 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  4. [144 Downloads]  The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, by Manoj Viswanathan (UC-Hastings)
  5. [131 Downloads]  Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People, by Victoria Haneman (Creighton)

September 22, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 15, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [484 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  2. [341 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [155 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  4. [131 Downloads]  The Qualified Small Business Stock Exclusion: How Startup Shareholders Get $10 Million (Or More) Tax-Free, by Manoj Viswanathan (UC-Hastings)
  5. [96 Downloads]  Cannabis Businesses and Passthrough Deduction Availability, by Daniel Rowe (Green Hasson & Janks, Los Angeles)

September 15, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 8, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [464 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  2. [307 Downloads]  An Introduction to Tax Careers for J.D.s, by Heather Field (UC-Hastings)
  3. [148 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  4. [128 Downloads]  Partnership Audit Rules: After the Final Regulations, by Monica Gianni (California State University Northridge)
  5. [92 Downloads]  Cannabis Businesses and Passthrough Deduction Availability, by Daniel Rowe (Green Hasson & Janks, Los Angeles)

September 8, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 1, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There is quite 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 and a paper returning to the list after a three week absence at #2:

  1. [436 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  2. [249 Downloads]  A Tax Professor's Guide to Formative Assessment, by Heather Field (UC-Hastings)
  3. [133 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  4. [124 Downloads]  Partnership Audit Rules: After the Final Regulations, by Monica Gianni (California State University Northridge)
  5. [87 Downloads]  Exploiting The Medicare Loophole, by Karen Burke (Florida)

September 1, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 25, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [416 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  2. [144 Downloads]  The Substantive Canons of Tax Law, by Jonathan Choi (NYU)
  3. [116 Downloads]  The Superiority of the Digital Services Tax over Significant Digital Presence Proposals, by Wei Cui (University of British Columbia)
  4. [108 Downloads]  Partnership Audit Rules: After the Final Regulations, by Monica Gianni (California State University Northridge)
  5. [95 Downloads]  The Distributional and Tax Planning Consequences of the Tax Cuts and Jobs Act, by Jason Oh (UCLA)

August 25, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 18, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [530 Downloads]  The President's Tax Returns, by Andy Grewal (Iowa)
  2. [400 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  3. [170 Downloads]  Fixing the Five Flaws of the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed College)
  4. [128 Downloads]  The Substantive Canons of Tax Law, by Jonathan Choi (NYU)
  5. [105 Downloads]  Recent Developments in Federal Income Taxation: The Year 2018, by Bruce McGovern (South Texas) & Cassady Brewer (Georgia State)

August 18, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 11, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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. [527 Downloads]  The President's Tax Returns, by Andy Grewal (Iowa)
  2. [374 Downloads]  Five Key Research Findings on Wealth Taxation for the Super Rich, by David Gamage (Indiana)
  3. [158 Downloads]  Fixing the Five Flaws of the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed College)
  4. [122 Downloads]  Back to Basics: Rethinking Normative Principles in International Tax, by Shay Shimon Moyal (S.J.D. 2020, Michigan)
  5. [122 Downloads]  The Substantive Canons of Tax Law, by Jonathan Choi (NYU)

August 11, 2019 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink | Comments (0)