Sunday, March 19, 2023
The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5. The #1 paper is #745 among 17,547 tax papers in all-time downloads:
[805 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [650 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [436 Downloads] Why Corporate Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [196 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [189 Downloads] The Rise of the Robotic Tax Analyst, by Benjamin Alarie (Toronto; Google Scholar; CEO, Blue J Legal)
March 19, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 12, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #748 among 17,541 tax papers in all-time downloads:
[799 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [635 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [409 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [196 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
- [152 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
March 12, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 5, 2023
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #766 among 17,524 tax papers in all-time downloads:
[789 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [626 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [430 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [346 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
- [188 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
March 5, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 26, 2023
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #800 among 17,490 tax papers in all-time downloads:
[773 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [616 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [413 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [304 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
- [175 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
February 26, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 19, 2023
The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. The #1 paper is #782 among 17,482 tax papers in all-time downloads:
[732 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [600 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [397 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [229 Downloads] Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
- [139 Downloads] 21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
February 19, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 12, 2023
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now #889 among 17,359 tax papers in all-time downloads: :
[717 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [586 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [387 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [237 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [111 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
February 12, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 5, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:
[629 Downloads] The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
- [567 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [371 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [219 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [106 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
February 5, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 29, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:
[520 Downloads] Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
- [337 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [190 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [102 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
- [91 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
January 29, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 22, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[325 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [185 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [98 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
- [84 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [81 Downloads] Is the U.S. Already Compliant with Pillar 2?, by Reuven Avi-Yonah (Michigan; Google Scholar)
January 22, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 15, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:
[301 Downloads] State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
- [254 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar); Faheem Raza Khuhro (Boston University)
- [167 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [108 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [87 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
January 15, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 8, 2023
The Top Five New Tax Papers
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[254 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [147 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [103 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [77 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
- [73 Downloads] Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
January 8, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 1, 2023
The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #5:
[253 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [124 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [102 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [86 Downloads] The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [72 Downloads] The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
January 1, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 25, 2022
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:
[253 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [204 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
- [100 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [79 Downloads] The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [78 Downloads] The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)
December 25, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 18, 2022
The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:
[252 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [204 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
- [94 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [83 Downloads] The Promises and Pitfalls of a Blockchain Driven Tax System, by Charles Delmotte (Michigan State; Google Scholar)
- [77 Downloads] The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)
December 18, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 11, 2022
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:
[436 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [252 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [202 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
- [90 Downloads] The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
- [87 Downloads] Donor-Advised Funds In The Wake Of The Tax Cuts And Jobs Act, by David Walker (Boston University; Google Scholar)
December 11, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 4, 2022
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 #5:
[418 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [295 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
- [250 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [199 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
- [176 Downloads] Investor Perceptions of the Book Minimum Tax, by Fabio Gaertner (Wisconsin; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar), Stacie Kelley Laplante (Wisconsin) & Max Pflitsch (Technical University Munich)
December 4, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 27, 2022
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:
[455 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [407 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [289 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
- [247 Downloads] Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
- [196 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
November 27, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 20, 2022
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 #387 among 17,127 tax papers in all-time downloads:
[1,169 Downloads] The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
- [434 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [394 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [283 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
- [190 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
November 20, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 13, 2022
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 #409 among 17,125 tax papers in all-time downloads:
[1,113 Downloads] The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
- [445 Downloads] Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
- [420 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [383 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [271 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
November 13, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 6, 2022
The Top Five New Tax Papers
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #5:
[997 Downloads] The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
- [399 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [391 Downloads] Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
- [341 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [249 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
November 6, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 30, 2022
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 #5:
[380 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [376 Downloads] Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
- [331 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [230 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
- [172 Downloads] VAT Goes Virtual: Security Tokens, by Joachim Englisch (Muenster)
October 30, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 23, 2022
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:
[363 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [358 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [348 Downloads] Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
- [311 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [219 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
October 23, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 16, 2022
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:
[354 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [336 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [216 Downloads] Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel Brunson (Loyola-Chicago; Google Scholar)
- [205 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
- [146 Downloads] Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)
October 16, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 9, 2022
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:
[333 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [254 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [203 Downloads] Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel Brunson (Loyola-Chicago; Google Scholar)
- [194 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
- [192 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
October 9, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 2, 2022
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:
[321 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [189 Downloads] Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel Brunson (Loyola-Chicago; Google Scholar)
- [176 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
- [168 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
- [165 Downloads] Supervisory Approval of Penalties: The Opening of a Graev Pandora's Box, by Monica Gianni (California State University Northridge)
October 2, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 25, 2022
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:
[308 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [178 Downloads] Computation of the Effective Tax Rate and the 'Top-up Tax', by Valentin Bendlinger (Vienna University of Economics & Business) & Georg Kofler (Vienna University of Economics & Business; Google Scholar)
- [174 Downloads] Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel D. Brunson (Loyola-Chicago; Google Scholar)
- [165 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
- [138 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
September 25, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 18, 2022
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 #2 and #3:
[295 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [180 Downloads] Strategic Incentives For Pillar Two Adoption, by Wei Cui (British Columbia; Google Scholar)
- [160 Downloads] Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel D. Brunson (Loyola-Chicago; Google Scholar)
- [146 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
- [102 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
September 18, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 11, 2022
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 and some reshuffling of the order within the Top 5:
[281 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [128 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
- [124 Downloads] A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George Yin (Virginia)
- [105 Downloads] Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)
- [102 Downloads] International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
September 11, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 4, 2022
The Top Five New Tax Papers
The is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1, #4, and #5:
[241 Downloads] The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
- [116 Downloads] A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George Yin (Virginia)
- [105 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
- [91 Downloads] Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)
- [89 Downloads] Law, Policy, and the Taxation of Block Rewards, by Omri Marian (UC-Irvine; Google Scholar)
September 4, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 28, 2022
The Top Five New Tax Papers
For the second week in a row, 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:
[157 Downloads] Blockchain and Tax Administration: A Critical Assessment, by Eliza Mik (Chinese University of Hong Kong; Google Scholar) & Noam Noked (Chinese University of Hong Kong; Google Scholar)
- [129 Downloads] 'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy, by Daniel Shaviro (NYU; Google Scholar)
- [106 Downloads] A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George K. Yin (Virginia)
- [86 Downloads] The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
- [85 Downloads] Law, Policy, and the Taxation of Block Rewards, by Omri Marian (UC-Irvine; Google Scholar)
August 28, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 21, 2022
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:
[352 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [333 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
- [153 Downloads] Blockchain and Tax Administration: A Critical Assessment, by Eliza Mik (Chinese University of Hong Kong; Google Scholar) & Noam Noked (Chinese University of Hong Kong; Google Scholar)
- [129 Downloads] 'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy, by Daniel Shaviro (NYU; Google Scholar)
- [125 Downloads] The Case for Domestic Minimum Taxes on Multinationals, by Noam Noked (Chinese University of Hong Kong; Google Scholar)
August 21, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 14, 2022
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 #923 among 16,951 tax papers in all-time downloads:
[674 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [342 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [329 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
- [275 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
- [247 Downloads] Would the Securing a Strong Retirement Act Secure More Retirement Equity?, by Albert Feuer (Law Offices of Albert Feuer, New York; Google Scholar)
August 14, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 7, 2022
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 #927 among 16,941 tax papers in all-time downloads:
[672 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [331 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [324 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
- [273 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
- [245 Downloads] Would the Securing a Strong Retirement Act Secure More Retirement Equity?, by Albert Feuer (Law Offices of Albert Feuer, New York; Google Scholar)
August 7, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 31, 2022
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,019 among 16,932 tax papers in all-time downloads:
[636 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [463 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [327 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [312 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
- [268 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
July 31, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 24, 2022
The Top Five New Tax Papers
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,035 among 16,925 tax papers in all-time downloads:
[627 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [461 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [314 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [302 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
- [258 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
July 24, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 17, 2022
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:
[598 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [461 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [306 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [289 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
- [250 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
July 17, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 10, 2022
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:
[579 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [459 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [322 Downloads] Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax, by Reuven Avi-Yonah (Michigan; Google Scholar) & Young Ran (Christine) Kim (Cardozo; Google Scholar)
- [298 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [277 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
July 10, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 3, 2022
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 joining the list at #4 and #5:
[535 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
- [452 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [311 Downloads] Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax, by Reuven Avi-Yonah (Michigan; Google Scholar) & Young Ran (Christine) Kim (Utah; Google Scholar; moving to Cardozo)
- [255 Downloads] Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
- [251 Downloads] The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
July 3, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 26, 2022
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 papers joining the list at #3:
[401 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [289 Downloads] Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax, by Reuven Avi-Yonah (Michigan; Google Scholar) & Young Ran (Christine) Kim (Utah; Google Scholar; moving to Cardozo)
- [224 Downloads] Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (International Bureau of Fiscal Documentation; Google Scholar)
- [221 Downloads] Designing an Equitable Border Carbon Adjustment Mechanism, by Ivan Ozai (Osgoode Hall; Google Scholar)
- [207 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
June 26, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 19, 2022
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 joining the list at #3, #4, and #5:
[463 Downloads] A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
- [364 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
- [209 Downloads] Designing an Equitable Border Carbon Adjustment Mechanism, by Ivan Ozai (Osgoode Hall; Google Scholar)
- [207 Downloads] Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax, by Reuven Avi-Yonah (Michigan; Google Scholar) & Young Ran (Christine) Kim (Utah; Google Scholar; moving to Cardozo)
- [162 Downloads] Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
June 19, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 12, 2022
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 joining the list at #5:
[459 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [421 Downloads] A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
- [364 Downloads] Taxation and the Knowledge Economy, by Alan Kirkpatrick (Bournemouth) & Anne Fairpo (Bournemouth)
- [322 Downloads] Filing While Black: The Casual Racism Of The Tax Law, by Steven Dean (Brooklyn)
- [297 Downloads] Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
June 12, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, June 5, 2022
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 joining the list at #3, #4, and #5:
[417 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [400 Downloads] A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
- [300 Downloads] Taxation and the Knowledge Economy, by Alan Kirkpatrick (Bournemouth) & Anne Fairpo (Bournemouth)
- [296 Downloads] Filing While Black: The Casual Racism Of The Tax Law, by Steven Dean (Brooklyn)
- [221 Downloads] The Use of New Technologies in VAT and Taxpayers’ Rights, by Marta Papis-Almansa (Copenhagen)
June 5, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 29, 2022
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 returning to the list at #5:
[544 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; moving to NYU; Google Scholar)
- [408 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [386 Downloads] A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
- [371 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
- [229 Downloads] Digital Assets: A Call To Action, by Johan David Michels (Queen Mary University of London; Google Scholar), Sharon Hartung (Technologist & Founder, Your Digital Undertaker) & Christopher Millard (Queen Mary University of London)
May 29, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 22, 2022
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:
[521 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; moving to NYU; Google Scholar)
- [397 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [370 Downloads] A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
- [358 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
- [320 Downloads] Where Nonprofits Incorporate and Why It Matters, by Peter Molk (Florida; Google Scholar)
May 22, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 15, 2022
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:
[940 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [521 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; moving to NYU; Google Scholar)
- [385 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [350 Downloads] A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
- [346 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
May 15, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 8, 2022
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 #131 among 16,795 tax papers in all-time downloads:
[2,112 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [896 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [504 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; moving to NYU; Google Scholar)
- [335 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [331 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
May 8, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, May 1, 2022
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 #137 among 16,786 tax papers in all-time downloads:
[2,077 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [866 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [484 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
- [317 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
- [297 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
May 1, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 24, 2022
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 #145 among 16,777 tax papers in all-time downloads:
[2,016 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [832 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [446 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
- [297 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
- [286 Downloads] Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
April 24, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 17, 2022
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 #153 among 16,755 tax papers in all-time downloads:
[1,964 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [781 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [425 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
- [265 Downloads] Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
- [229 Downloads] Digital Assets: A Call To Action, by Johan David Michels (Queen Mary University of London; Google Scholar), Sharon Hartung (Technologist & Founder, Your Digital Undertaker) & Christopher Millard (Queen Mary University of London)
April 17, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, April 10, 2022
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 #157 among 16,727 tax papers in all-time downloads:
[1,913 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [752 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [356 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
- [280 Downloads] Concentrix: A Critical Review of the Delhi High Court's Ruling On the Interpretation of the India-Netherlands Tax Treaty, by Dhruv Janssen-Sanghavi (Maastricht)
- [260 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
April 10, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink