Paul L. Caron
Dean





Sunday, May 19, 2024

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) [879 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  2. [569 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [507 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [410 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
  5. [324 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

May 19, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, May 12, 2024

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) [877 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  2. [554 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [487 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [402 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
  5. [318 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

May 12, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, May 5, 2024

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) [873 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  2. [541 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [473 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [400 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
  5. [314 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

May 5, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 28, 2024

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) [866 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  2. [527 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [448 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [385 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
  5. [298 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

April 28, 2024 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 21, 2024

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) [858 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  2. [505 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [434 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [369 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
  5. [278 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)

April 21, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 14, 2024

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #4.

  1. SSRN Logo (2018) [821 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
  2. [493 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [403 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [327 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
  5. [277 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)

April 14, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 7, 2024

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) [475 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [390 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [277 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
  4. [216 Downloads]  Board Control of a Charity's Subsidiaries: The Saga of OpenAI, by Ellen Aprill (Loyola-L.A.; Google Scholar), Rose Chan Loui (UCLA) & Jill Horwitz (UCLA)
  5. [183 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)

April 7, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 31, 2024

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) [457 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [376 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [270 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
  4. [199 Downloads]  Board Control of a Charity's Subsidiaries: The Saga of OpenAI, by Ellen Aprill (Loyola-L.A.; Google Scholar), Rose Chan Loui (UCLA) & Jill Horwitz (UCLA)
  5. [181 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)

March 31, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 24, 2024

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #5.

  1. SSRN Logo (2018) [430 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [357 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [270 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
  4. [154 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)
  5. [127 Downloads]  Case Law Trend: Withholding Taxation Under the Fundamental Freedoms, by Ivan Lazarov (International Bureau of Fiscal Documentation; Google Scholar

March 24, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 17, 2024

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) [404 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [387 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [267 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
  4. [244 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)
  5. [112 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)

March 17, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 10, 2024

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers appearing on the list at #3 and #5.

  1. SSRN Logo (2018) [382 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [366 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [259 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
  4. [244 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)
  5. [173 Downloads]  Will AI Replace Tax Practitioners?, by Benjamin Alarie (Toronto; Google Scholar) et al.

March 10, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 3, 2024

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)[644 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [351 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [284 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  4. [253 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [220 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

March 3, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 25, 2024

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)[643 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [335 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [284 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  4. [233 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [205 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

February 25, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 18, 2024

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5.

  1. SSRN Logo (2018)[641 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [323 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [254 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  4. [226 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [181 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

February 18, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 11, 2024

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5.

  1. SSRN Logo (2018)[640 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [319 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  3. [223 Downloads]  Breaking the Double Tax Paradigm, by Jeroen Lammers (Copenhagen; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar)
  4. [214 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
  5. [168 Downloads]  The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back, by Ruth Mason (Virginia; Google Scholar)

February 11, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 4, 2024

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5.

  1. SSRN Logo (2018)[639 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [499 Downloads]  How Progressive is the U.S. Tax System?, by Thomas Coleman (Chicago) & David Weisbach (Chicago; Google Scholar)
  3. [310 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
  4. [278 Downloads]  Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)
  5. [208 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)

February 4, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 28, 2024

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)[638 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [476 Downloads]  How Progressive is the U.S. Tax System?, by Thomas Coleman (Chicago) & David Weisbach (Chicago; Google Scholar)
  3. [441 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
  4. [427 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  5. [276 Downloads]  Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)

January 28, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 21, 2024

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)[637 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [461 Downloads]  How Progressive is the U.S. Tax System?, by Thomas Coleman (Chicago) & David Weisbach (Chicago; Google Scholar)
  3. [434 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
  4. [415 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  5. [266 Downloads]  Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)

January 21, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 14, 2024

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)[633 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
  2. [433 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
  3. [421 Downloads]  How Progressive is the U.S. Tax System?, by Thomas Coleman (Chicago) & David Weisbach (Chicago; Google Scholar)
  4. [406 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  5. [281 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)

January 14, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 7, 2024

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. SSRN Logo (2018)[628 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO)),
  2. [428 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
  3. [348 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  4. [324 Downloads]  Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals An Internationally Wrongful Act, by Blazej Kuzniacki (Lazarski University; Google Scholar)
  5. [278 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)

January 7, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 31, 2023

The Top Five New Tax Papers

Sunday, December 24, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1, #3, and #5.

  1. SSRN Logo (2018)[424 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
  2. [335 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  3. [302 Downloads]  Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals An Internationally Wrongful Act, by Blazej Kuzniacki (Lazarski University; Google Scholar)
  4. [275 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
  5. [246 Downloads]  Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)

December 24, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 17, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,058 among 17,895 tax papers in all-time downloads.

  1. SSRN Logo (2018)[696 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [601 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [469 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  4. [319 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  5. [272 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)

December 17, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 10, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,100 among 17,889 tax papers in all-time downloads.

  1. SSRN Logo (2018)[677 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [598 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [438 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  4. [311 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  5. [271 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)

December 10, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 3, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4. The #1 paper is #1,257 among 17,872 tax papers in all-time downloads.

  1. SSRN Logo (2018)[612 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [587 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [400 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  4. [300 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  5. [261 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)

December 3, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 26, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. The #1 paper is #1,342 among 17,851 tax papers in all-time downloads.

  1. SSRN Logo (2018)[583 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [574 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [370 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  4. [252 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
  5. [248 Downloads]  Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B), by Lorraine Eden (Texas A&M; Google Scholar)

November 26, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 19, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #1,362 among 17,842 tax papers in all-time downloads.

  1. SSRN Logo (2018)[573 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [567 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [334 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  4. [241 Downloads]  Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B), by Lorraine Eden (Texas A&M; Google Scholar)
  5. [217 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)

November 19, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 12, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,431 among 17,824 tax papers in all-time downloads.

  1. SSRN Logo (2018)[558 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [547 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [320 Downloads]  Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  4. [298 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  5. [228 Downloads]  Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B), by Lorraine Eden (Texas A&M; Google Scholar)

November 12, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 5, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with two new papers debuting on the list at #4 and #5:

  1. SSRN Logo (2018)[537 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [505 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  3. [319 Downloads]  Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  4. [225 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
  5. [221 Downloads]  Pillar One Amount B: Simplifying the Arm's Length Principle for Baseline Distribution Activities (Submission to the OECD/Inclusive Framework on 1 September 2023 in Response to the 12 July 2023 Public Consultation Document on Pillar One Amount B), by Lorraine Eden (Texas A&M; Google Scholar)

November 5, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 29, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

  1. SSRN Logo (2018)[517 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  2. [462 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  3. [418 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  4. [353 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
  5. [334 Downloads]  Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)

October 29, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 22, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #3:

  1. SSRN Logo (2018)[430 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  2. [408 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
  3. [368 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
  4. [350 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
  5. [327 Downloads]  Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)

October 22, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 15, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

  1. SSRN Logo (2018)[406 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  2. [347 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
  3. [323 Downloads]  Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
  4. [316 Downloads]  Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  5. [209 Downloads]  Data Valuation and Law, by Jordan Barry (USC; Google Scholar) & Daniel Sokol (USC; Google Scholar)

October 15, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 8, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5.

  1. SSRN Logo (2018)[379 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  2. [344 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
  3. [315 Downloads]  Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  4. [314 Downloads]  Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
  5. [202 Downloads]  Data Valuation and Law, by Jordan Barry (USC; Google Scholar) & Daniel Sokol (USC; Google Scholar)

October 8, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 1, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5.

  1. SSRN Logo (2018)[357 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  2. [320 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
  3. [310 Downloads]  Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  4. [305 Downloads]  Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)
  5. [202 Downloads]  A Simple Tax Case Complicated by Race, by Richard Winchester (Seton Hall; Google Scholar)

October 1, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 24, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #4.

  1. SSRN Logo (2018)[353 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
  2. [328 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  3. [298 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  4. [292 Downloads]  Response by Tax-Exempt Organization Scholars to Request for Information, by Ellen Aprill (Loyola-L.A.; Google Scholar), Roger Colinvaux (Catholic), Brian Galle (Georgetown; Google Scholar), Philip Hackney (Pittsburgh; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  5. [288 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)

September 24, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 17, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #3.

  1. SSRN Logo (2018)[728 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  2. [337 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
  3. [286 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
  4. [282 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  5. [255 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)

September 17, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 10, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #547 among 17,809 tax papers in all-time downloads.

  1. SSRN Logo (2018) [997 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [680 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  3. [323 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
  4. [279 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  5. [232 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)

September 10, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 3, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #561 among 17,786 tax papers in all-time downloads.

  1. SSRN Logo (2018) [991 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [645 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  3. [277 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
  4. [270 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  5. [173 Downloads]  Of Blind Men, Elephants, and the Supreme Court's Misinterpretation of the FBAR Statute, by George Yin (Virginia)

September 3, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 27, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #561 among 17,786 tax papers in all-time downloads.

  1. SSRN Logo (2018) [983 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [599 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  3. [260 Downloads]  The Rise Of Generative AI For Tax Research, by Benjamin Alarie (Toronto; Google Scholar) et al.
  4. [258 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  5. [201 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)

August 27, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 20, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #568 among 17,780 tax papers in all-time downloads.

  1. SSRN Logo (2018) [976 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [572 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  3. [356 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
  4. [247 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
  5. [226 Downloads]  The Rise Of Generative AI For Tax Research, by Benjamin Alarie (Toronto; Google Scholar) et al.

August 20, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 13, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #569 among 17,777 tax papers in all-time downloads.

  1. SSRN Logo (2018) [964 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [537 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  3. [351 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
  4. [335 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  5. [233 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)

August 13, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 6, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #579 among 17,773 tax papers in all-time downloads.

  1. SSRN Logo (2018) [958 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [504 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  3. [339 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
  4. [327 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  5. [216 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)

August 6, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 30, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #583 among 17,767 tax papers in all-time downloads: :

  1. SSRN Logo (2018) [949 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [588 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  3. [469 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  4. [318 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  5. [317 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)

July 30, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 23, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #3:

  1. SSRN Logo (2018) [935 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
  2. [582 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  3. [407 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  4. [300 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  5. [250 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)

July 23, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 16, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[570 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [292 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  3. [262 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
  4. [205 Downloads]  Billionaire Taxes And The Constitution, by Andy Grewal (Iowa; Google Scholar)
  5. [199 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)

July 16, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 9, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[550 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [268 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  3. [250 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
  4. [237 Downloads]  The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)
  5. [188 Downloads]  Billionaire Taxes And The Constitution, by Andy Grewal (Iowa; Google Scholar)

July 9, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 2, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

  1. SSRN Logo (2018)[465 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [265 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
  3. [257 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  4. [243 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
  5. [230 Downloads]  The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)

July 2, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 25, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4:

  1. SSRN Logo (2018)[459 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [256 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
  3. [235 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
  4. [229 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
  5. [222 Downloads]  The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)

June 25, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 18, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. SSRN Logo (2018)[450 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [328 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
  3. [248 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
  4. [228 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
  5. [203 Downloads]  The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)

June 18, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 11, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. SSRN Logo (2018)[429 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
  2. [321 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
  3. [243 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
  4. [214 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark J. Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department),
  5. [231 Downloads]  The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)

June 11, 2023 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink