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.
[953 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [317 Downloads] The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
- [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)
- [245 Downloads] The Forgotten Attribution Power, by Alex Zhang (Emory; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
- [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)
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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.
[936 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [662 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [310 Downloads] The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
- [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)
- [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.
[929 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [659 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [287 Downloads] The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
- [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)
- [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.
[905 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [653 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [378 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [377 Downloads] Bluff Without Purpose: Rethinking Trump's Tariff Policy and the Misuse of Game Theory, by Doron Narotzki (Akron; Google Scholar)
- [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.
[885 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [646 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [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)
- [372 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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.
[836 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [637 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [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)
- [362 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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.
[618 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [531 Downloads] Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
- [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)
- [356 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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.
[609 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [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)
- [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)
- [353 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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.
[1,258 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [565 Downloads] IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
- [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)
- [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)
- [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.
[1,227 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [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)
- [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)
- [330 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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.
[1,194 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [346 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [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)
- [306 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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.
[1,176 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [342 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [288 Downloads] Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)
- [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)
- [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.
[1,158 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [337 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [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)
- [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):
- [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.
[1,137 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [330 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [213 Downloads] You Play, You Pay! Mobility, Territory, And Exclusive Source Taxation In The 21st Century: , by Yariv Brauner (Florida; Google Scholar)
- [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):
- [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.
[1,112 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [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)
- [327 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [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)
- [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.
[1,075 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [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)
- [276 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [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)
- [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.
[986 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [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)
- [372 Downloads] The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
- [225 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [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.
[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)
- [365 Downloads] The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
- [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)
- [195 Downloads] The Tariffs Are Coming! The Tariffs Are Coming!, by Reuven Avi-Yonah (Michigan; Google Scholar) & Doron Narotzki (Akron; Google Scholar)
- [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.
[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)
- [336 Downloads] The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
- [304 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [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)
- [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.
[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)
- [313 Downloads] The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
- [296 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [266 Downloads] Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
- [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.
[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)
- [289 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [276 Downloads] The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
- [265 Downloads] Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
- [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.
[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)
- [271 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [253 Downloads] Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
- [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)
- [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:
[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)
- [258 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [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)
- [234 Downloads] Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
- [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:
[383 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [250 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [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)
- [223 Downloads] Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
- [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:
[364 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [241 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [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)
- [195 Downloads] Sustainable Tax Governance: A Shared Responsibility, by Hans Gribnau (Tilburg)
- [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:
[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)
- [342 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [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)
- [229 Downloads] A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
- [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:
[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)
- [312 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [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)
- [192 Downloads] Tax Neutrality and Distribution Regimes, by Pablo Hernández González-Barreda (Comillas Pontifical University; Google Scholar)
- [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.
[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)
- [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)
- [315 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [273 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [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.
[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)
- [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)
- [307 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [254 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [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.
[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)
- [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)
- [299 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [235 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [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.
- [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)
[292 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [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)
- [204 Downloads] The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
- [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.
- [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)
[284 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [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)
- [178 Downloads] The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
- [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.
[272 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [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)
- [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)
- [171 Downloads] The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
- [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.
[937 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [259 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [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)
- [170 Downloads] The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
- [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.
[1077 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [931 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [253 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [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)
- [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.
[1039 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [915 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [510 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [231 Downloads] False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
- [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.
[1007 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [905 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [507 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [455 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
- [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.
[987 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [894 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [498 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [449 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
- [347 Downloads] International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
Editor's Note: If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.
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.
[961 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [851 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [483 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [474 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [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.
[939 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [836 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [458 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [448 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [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.
[904 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [738 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [438 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [433 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [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.
[870 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [656 Downloads] What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
- [408 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [406 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [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.
[850 Downloads] Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
- [373 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
- [353 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [328 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [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.
[366 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
- [328 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [284 Downloads] International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
- [269 Downloads] Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
- [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.
[1470 Downloads] Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
- [325 Downloads] Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
- [295 Downloads] Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
- [267 Downloads] International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
- [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.
[1468 Downloads] Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
- [229 Downloads] International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
- [227 Downloads] Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)
- [222 Downloads] Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
- [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.
[1467 Downloads] Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
- [220 Downloads] Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
- [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)
- [180 Downloads] Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)
- [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.
[1,467 Downloads] Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
- [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)
- [314 Downloads] Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [214 Downloads] Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
- [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.
[1,465 Downloads] Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
- [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)
- [305 Downloads] Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [211 Downloads] Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
- [158 Downloads] Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)
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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.
[1,461 Downloads] Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
- [675 Downloads] FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
- [664 Downloads] Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
- [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)
- [294 Downloads] Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
Editor's Note: If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.
August 4, 2024 in Scholarship, Tax, Tax Daily, Tax Scholarship, Top 5 Downloads | Permalink