Paul L. Caron
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Sunday, July 13, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #464 among 12,129 tax papers in all-time downloads.

  1. SSRN Logo (2018)[953 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
  2. [317 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
  3. [294 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  4. [245 Downloads]  The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here
  5. [149 Downloads]  ERISA and the Failure of Employers to Perform their Fiduciary Duties: Evidence from a Survey of Health Plan Administrators, by Amy Monahan (Minnesota; Google Scholar), Jeffrey Pfeffer (Stanford; Google Scholar), Barak Richman (George Washington; Google Scholar) & Sara Singer (Stanford; Google Scholar)

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

July 13, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 6, 2025

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #476 among 12,124 tax papers in all-time downloads.

  1. SSRN Logo (2018)[936 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
  2. [662 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
  3. [310 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
  4. [283 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  5. [233 Downloads]  The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here

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

July 6, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 29, 2025

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. The #1 paper is #484 among 12,118 tax papers in all-time downloads.

  1. SSRN Logo (2018)[929 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
  2. [659 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
  3. [287 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
  4. [268 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  5. [226 Downloads]  The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here

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

June 29, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 22, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #509 among 12,094 tax papers in all-time downloads.

  1. SSRN Logo (2018)[905 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
  2. [653 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
  3. [378 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
  4. [377 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)
  5. [240 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 - The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)

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

June 22, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 15, 2025

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #529 among 12,053 tax papers in all-time downloads.

  1. SSRN Logo (2018)[885 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
  2. [646 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
  3. [493 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
  4. [372 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
  5. [365 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)

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

June 15, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 8, 2025

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with a new #1 paper.

  1. SSRN Logo (2018)[836 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
  2. [637 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
  3. [474 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
  4. [362 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
  5. [333 Downloads]  Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)

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

June 8, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, June 1, 2025

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

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

June 1, 2025 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, May 25, 2025

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

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

May 25, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, May 18, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2. The #1 paper is #281 among 12,001 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,258 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [565 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
  3. [401 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
  4. [369 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management)
  5. [342 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)

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

May 18, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, May 11, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #3. The #1 paper is #294 among 11,987 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,227 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [370 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
  3. [358 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management)
  4. [330 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
  5. [323 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

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

May 11, 2025 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, May 4, 2025

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. The #1 paper is #312 among 11,954 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,194 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [346 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [321 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management)
  4. [306 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
  5. [291 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

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

May 4, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 27, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #3.  The #1 paper is #322 among 11,944 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,176 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [342 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [288 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
  4. [280 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management)
  5. [269 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century, by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

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

April 27, 2025 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 20, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #4.  The #1 paper is #340 among 11,919 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,158 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [337 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [242 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century: , by Yariv Brauner (Florida; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
  4. [239 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management): 
  5. [183 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

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

April 20, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 13, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #4.  The #1 paper is #340 among 11,919 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,137 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [330 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  3. [213 Downloads]  You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century: , by Yariv Brauner (Florida; Google Scholar)
  4. [179 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan College of Management): 
  5. [169 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

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

April 13, 2025 in Scholarship, Tax, Tax Daily, Tax Prof Rankings, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, April 6, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #342 among 11,900 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,112 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [753 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [327 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [182 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
  5. [160 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

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

April 6, 2025 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 30, 2025

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5. The #1 paper is #363 among 11,897 tax papers in all-time downloads.

  1. SSRN Logo (2018)[1,075 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [732 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [276 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  4. [242 Downloads]  Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)
  5. [177 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

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

March 30, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 23, 2025

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[986 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
  2. [708 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  3. [372 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
  4. [225 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
  5. [223 Downloads]  Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)

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

March 23, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 16, 2025

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3, #4, and #5.

  1. SSRN Logo (2018)[623 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [365 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
  3. [209 Downloads]  Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)
  4. [195 Downloads]  The Tariffs Are Coming! The Tariffs Are Coming!, by Reuven Avi-Yonah (Michigan; Google Scholar) & Doron Narotzki (Akron; Google Scholar)
  5. [166 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

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

March 16, 2025 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 9, 2025

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[577 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [336 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
  3. [304 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
  4. [279 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
  5. [274 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)

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

March 9, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 2, 2025

The Top Five New Tax Papers

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

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

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

March 2, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 23, 2025

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[344 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [289 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
  3. [276 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
  4. [265 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
  5. [255 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)

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

February 23, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 16, 2025

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[325 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [271 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
  3. [253 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
  4. [250 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
  5. [247 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)

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

February 16, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 9, 2025

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)[270 Downloads]  The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
  2. [258 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
  3. [235 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
  4. [234 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
  5. [224 Downloads]  The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)

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

February 9, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 2, 2025

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

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

February 2, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 26, 2025

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #3, #4, and #5:

  1. SSRN Logo (2018)[364 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
  2. [241 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
  3. [216 Downloads]  Tax Treaties Do Not Protect Overseas Americans, by Laura Snyder (Association of Americans Resident Overseas), Karen Alpert (FixTheTaxTreaty.org) & John Richardson (TaxResidentAbroad.com)
  4. [195 Downloads]  Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
  5. [104 Downloads]  The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations' 1923 Report, by Ajay Mehrotra (Northwestern; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

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

January 26, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 19, 2025

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

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

January 19, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 12, 2025

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[455 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  2. [312 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
  3. [239 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)
  4. [192 Downloads]  Tax Neutrality and Distribution Regimes, by Pablo Hernández González-Barreda (Comillas Pontifical University; Google Scholar)
  5. [191 Downloads]  The Spiderweb Of Partnership Tax Structures, by Ryan Hess (Georgia), Emily Black (NYU), Zaynah Javed (Stanford; Google Scholar), Jonathan Hennessy (Stanford; Google Scholar), Rebecca Lester (Stanford; Google Scholar), Jacob Goldin (Chicago; Google Scholar), Daniel E. Ho (Stanford; Google Scholar) & Annette Portz (IRS)

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

January 12, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 5, 2025

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[430 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  2. [355 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  3. [315 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  4. [273 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
  5. [232 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

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

January 5, 2025 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 29, 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)[422 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  2. [315 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  3. [307 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  4. [254 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
  5. [223 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

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

December 29, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 22, 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)[401 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  2. [308 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  3. [299 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  4. [235 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
  5. [216 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

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

December 22, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 15, 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. [371 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  2. SSRN Logo (2018)[292 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  3. [291 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  4. [204 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
  5. [178 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)

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

December 15, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 8, 2024

The Top Five New Tax Papers

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

  1. [310 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  2. SSRN Logo (2018)[284 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  3. [279 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  4. [178 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
  5. [160 Downloads]  The Origins of U.S. Territorial Taxation and the Insular Cases, by Alex Zhang (Emory; Google Scholar)

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

December 8, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 1, 2024

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[272 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  2. [265 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  3. [243 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  4. [171 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
  5. [140 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

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

December 1, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 24, 2024

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[937 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  2. [259 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  3. [253 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
  4. [170 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
  5. [135 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by  Blaine Saito (Ohio State; Google Scholar) here)

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

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

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

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

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

Sunday, November 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 new papers debuting on the list at #4 and #5.

  1. SSRN Logo (2018)[1039 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [915 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  3. [510 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  4. [231 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
  5. [207 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)

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

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

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

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

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

Sunday, October 27, 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)[987 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [894 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  3. [498 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  4. [449 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
  5. [347 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholarhere)

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

October 27, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 20, 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)[961 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [851 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  3. [483 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  4. [474 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  5. [439 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

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

October 20, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 13, 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)[939 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [836 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  3. [458 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  4. [448 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  5. [433 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

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

October 13, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 6, 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, with some reshuffling of the order within the Top 5.

  1. SSRN Logo (2018)[904 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [738 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  3. [438 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  4. [433 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  5. [413 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

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

October 6, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 29, 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 #2.

  1. SSRN Logo (2018)[870 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [656 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
  3. [408 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  4. [406 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  5. [387 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

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

September 29, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 22, 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)[850 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
  2. [373 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar
  3. [353 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  4. [328 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  5. [295 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)

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

September 22, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 15, 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 #1 paper and a new paper debuting on the list at #4.

  1. SSRN Logo (2018)[366 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar
  2. [328 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  3. [284 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
  4. [269 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
  5. [262 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)

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

September 15, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 8, 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 #2.

  1. SSRN Logo (2018)[1470 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
  2. [325 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar
  3. [295 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
  4. [267 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
  5. [240 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)

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

September 8, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 1, 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, #3 and #5.

  1. SSRN Logo (2018)[1468 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
  2. [229 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
  3. [227 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar
  4. [222 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
  5. [221 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)

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

September 1, 2024 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 25, 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)[1467 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
  2. [220 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
  3. [187 Downloads]  The Conflictual Core Of Global Tax Cooperation, by Diane Ring (Boston College; Google Scholar) & Shu-Yi Oei (Duke; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
  4. [180 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)
  5. [161 Downloads]  Populism And Taxation, by Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management; Google Scholar), 

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

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

Sunday, August 18, 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)[1,467 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
  2. [449 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [314 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholarhere)
  4. [214 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
  5. [175 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)

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

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

Sunday, August 11, 2024

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[1,465 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
  2. [444 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [305 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholarhere)
  4. [211 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
  5. [158 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)

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

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

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

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

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