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
Sunday, April 3, 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 #3. The #1 paper is #170 among 16,701 tax papers in all-time downloads:
[1,840 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [724 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [306 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)
- [274 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)
- [255 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
April 3, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 27, 2022
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 paper debuting on the list at #4 and a paper returning to the list at #5. The #1 paper is #177 among 16,777 tax papers in all-time downloads:
[1,792 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [656 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [284 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [260 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)
- [243 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
March 27, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 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 #1. The #1 paper is already #190 among 16,658 tax papers in all-time downloads:
[1,715 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [689 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [623 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [358 Downloads] Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian University of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
- [264 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
March 20, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 13, 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:
[678 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [348 Downloads] Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian University of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
- [245 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [234 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
- [207 Downloads] Automated Government for Vulnerable Citizens: Intermediating Rights, by Sofia Ranchordas (Groningen; Google Scholar) & Luisa Scarcella (Antwerp)
March 13, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, March 6, 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:
[666 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [323 Downloads] Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian University of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
- [317 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [238 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [223 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
March 6, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 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 paper debuting on the list at #5:
[659 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [349 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [309 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [225 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [209 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
February 27, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 20, 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:
[649 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [342 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [294 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [214 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [187 Downloads] Public Rights and Taxation: A Brief Response to Professor Parrillo, by Ann Woolhandler (Virginia; Google Scholar)
February 20, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 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:
[641 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [335 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [279 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [179 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [173 Downloads] Public Rights and Taxation: A Brief Response to Professor Parrillo, by Ann Woolhandler (Virginia; Google Scholar)
February 13, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, February 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 joining the list at #4 and #5:
[632 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [327 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [267 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [173 Downloads] Public Rights and Taxation: A Brief Response to Professor Parrillo, by Ann Woolhandler (Virginia; Google Scholar)
- [162 Downloads] The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
February 6, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 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 paper joining the list at #3:
[612 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [315 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [307 Downloads] Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian), Deborah Schanz (Ludwig Maximilian; Google Scholar) & Felix Siegel (Ludwig Maximilian)
- [245 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [201 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
January 30, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 23, 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 paper joining the list at #1 and some reshuffling of the order within the Top 5:
[564 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
- [308 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [223 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [205 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [190 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
January 23, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 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 joining the list at #5 and some reshuffling of the order within the Top 5:
[299 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [194 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [193 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [187 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [123 Downloads] 2020 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac; Google Scholar), John Ivimey (Reid & Riege, Hartford) & Katherine Mulry (Reid & Riege, Hartford)
January 16, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 9, 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 #1 and #4:
[280 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [188 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [183 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [166 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [88 Downloads] Whose Child Is This? Improving Child-Claiming Rules in Safety Net Programs, by Jacob Goldin (Stanford; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
January 9, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, January 2, 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:
[180 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [169 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [129 Downloads] Because Not Always B Comes After A: Critical Reflections on the New Article 12B of the UN Model Tax Convention on Automated Digital Services, by Andrés Báez (Universidad Carlos III de Madrid)
- [124 Downloads] The Tax Materiality Principle, by Bronte Klein & Eelco van der Enden (Global Reporting Initiative)
- [84 Downloads] Whose Child Is This? Improving Child-Claiming Rules in Safety Net Programs, by Jacob Goldin (Stanford; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
January 2, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 26, 2021
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:
[191 Downloads] Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [172 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [162 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [135 Downloads] How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting, by Raphael Müller (Mannheim), Christoph Spengel (Mannheim; Google Scholar) & Stefan Weck (Mannheim)
- [110 Downloads] Top Wealth in America: New Estimates and Implications for Taxing the Rich, by Matthew Smith (U.S. Treasury Department, Office of Tax Analysis), Owen Zidar (Princeton; Google Scholar) & Eric Zwick (Chicago; Google Scholar)
December 26, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 19, 2021
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:
[335 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
- [190 Downloads] Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [170 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights),
- [148 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [130 Downloads] How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting, by Raphael Müller (Mannheim), Christoph Spengel (Mannheim; Google Scholar) & Stefan Weck (Mannheim)
December 19, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 12, 2021
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:
[327 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
- [186 Downloads] Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [160 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights),
- [103 Downloads] Top Wealth in America: New Estimates and Implications for Taxing the Rich, by Matthew Smith (U.S. Treasury Department, Office of Tax Analysis), Owen Zidar (Princeton; Google Scholar) & Eric Zwick (Chicago; Google Scholar)
- [102 Downloads] How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting, by Raphael Müller (Mannheim), Christoph Spengel (Mannheim; Google Scholar) & Stefan Weck (Mannheim)
December 12, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, December 5, 2021
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:
[316 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
- [216 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar) (reviewed by Charlotte Crane (Northwestern; Google Scholar) here)
- [183 Downloads] Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [150 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights),
- [98 Downloads] Top Wealth in America: New Estimates and Implications for Taxing the Rich, by Matthew Smith (U.S. Treasury Department, Office of Tax Analysis), Owen Zidar (Princeton; Google Scholar) & Eric Zwick (Chicago; Google Scholar)
December 5, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 28, 2021
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:
[296 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
- [210 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar) (reviewed by Charlotte Crane (Northwestern; Google Scholar) here)
- [194 Downloads] Implementing an International Effective Minimum Tax in the EU, by Joachim Englisch (Münster) & Johannes Becker (Münster; Google Scholar)
- [188 Downloads] Colorblind Tax Enforcement, by Jeremy Bearer-Friend (George Washington; Google Scholar)
- [169 Downloads] Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar)
November 28, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 21, 2021
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:
[284 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
- [209 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar) (reviewed by Charlotte Crane (Northwestern; Google Scholar) here)
- [188 Downloads] Implementing an International Effective Minimum Tax in the EU, by Joachim Englisch (Münster) & Johannes Becker (Münster; Google Scholar)
- [177 Downloads] Colorblind Tax Enforcement, by Jeremy Bearer-Friend (George Washington; Google Scholar)
- [165 Downloads] Prepaid Death, by Victoria Haneman (Creighton; Google Scholar)
November 21, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 14, 2021
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:
[256 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
- [251 Downloads] Closing Gaps in the Estate and Gift Tax Base, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
- [198 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar) (reviewed by Charlotte Crane (Northwestern; Google Scholar) here)
- [175 Downloads] Implementing an International Effective Minimum Tax in the EU, by Joachim Englisch (Münster) & Johannes Becker (Münster; Google Scholar)
- [161 Downloads] Colorblind Tax Enforcement, by Jeremy Bearer-Friend (George Washington; Google Scholar)
November 14, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, November 7, 2021
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:
[441 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [292 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
- [248 Downloads] Closing Gaps in the Estate and Gift Tax Base, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
- [243 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center),
- [194 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar) (reviewed by Charlotte Crane (Northwestern; Google Scholar) here)
November 7, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 31, 2021
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:
[425 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [278 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
- [238 Downloads] Closing Gaps in the Estate and Gift Tax Base, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
- [187 Downloads] The 2021 Compromise, by Ruth Mason (Virginia; Google Scholar)
- [152 Downloads] Prepaid Death, by Victoria Haneman (Creighton; Google Scholar) (video here)
October 31, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 24, 2021
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:
[589 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
- [413 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [266 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
- [230 Downloads] Closing Gaps in the Estate and Gift Tax Base, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
- [181 Downloads] The Inequity of Informal Guidance, by Joshua D. Blank (UC-Irvine; Google Scholar) & Leigh Osofsky (North Carolina; Google Scholar) (reviewed by Sloan Speck (Colorado) here)
October 24, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 17, 2021
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:
[571 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
- [404 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [308 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [260 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
- [220 Downloads] Closing Gaps in the Estate and Gift Tax Base, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
October 17, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 10, 2021
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:
[558 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
- [393 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [379 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [305 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [245 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
October 10, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, October 3, 2021
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:
[538 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
- [382 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [372 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [300 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [231 Downloads] Has Cross-Border Arbitrage Met Its Match?, by Ruth Mason (Virginia; Google Scholar) & Pascal Saint-Amans (OECD) (reviewed by Young Ran (Christine) Kim (Utah; Google Scholar) here)
October 3, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 26, 2021
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:
[516 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
- [363 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [324 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [292 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [178 Downloads] New Puzzles In International Tax Agreements, by Wei Cui (British Columbia; Google Scholar)
September 26, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 19, 2021
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:
[493 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
- [356 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [304 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
- [292 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [166 Downloads] New Puzzles In International Tax Agreements, by Wei Cui (British Columbia; Google Scholar)
September 19, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 12, 2021
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:
[414 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John A. Townsend (Houston)
- [348 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [287 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [175 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
- [163 Downloads] New Puzzles In International Tax Agreements, by Wei Cui (British Columbia; Google Scholar)
September 12, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, September 5, 2021
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 #1 paper and some reshuffling of the order within the Top 5:
[374 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John A. Townsend (Houston)
- [338 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [282 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [164 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
- [157 Downloads] New Puzzles In International Tax Agreements, by Wei Cui (British Columbia; Google Scholar)
September 5, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 29, 2021
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 paper #1 paper and new papers debuting on the list at #2 and #5:
[316 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [272 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John A. Townsend (Houston)
- [261 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [155 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
- [141 Downloads] New Puzzles In International Tax Agreements, by Wei Cui (British Columbia; Google Scholar)
August 29, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 22, 2021
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:
[373 Downloads] The History of International Tax Law, by Marilyne Sadowsky (University Paris 1, Sorbonne Law School)
- [313 Downloads] Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A, by Lorraine Eden (Texas A&M; Google Scholar)
- [300 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [217 Downloads] State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
- [145 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
August 22, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 15, 2021
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:
[344 Downloads] The History of International Tax Law, by Marilyne Sadowsky (University Paris 1, Sorbonne Law School)
- [304 Downloads] Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A, by Lorraine Eden (Texas A&M; Google Scholar)
- [240 Downloads] Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
- [219 Downloads] Biden’s Proposed Tax Increases in Simple and Multivariate Charts, by Libin Zhang (Fried Frank, New York)
- [130 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
August 15, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 8, 2021
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:
[315 Downloads] The History of International Tax Law, by Marilyne Sadowsky (University Paris 1, Sorbonne Law School)
- [296 Downloads] Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A, by Lorraine Eden (Texas A&M; Google Scholar)
- [180 Downloads] Biden’s Proposed Tax Increases in Simple and Multivariate Charts, by Libin Zhang (Fried Frank, New York)
- [168 Downloads] Do Lawyers Need Economists?, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [123 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
August 8, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, August 1, 2021
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:
[285 Downloads] The History of International Tax Law, by Marilyne Sadowsky (University Paris 1, Sorbonne Law School)
- [284 Downloads] Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A, by Lorraine Eden (Texas A&M; Google Scholar)
- [156 Downloads] Do Lawyers Need Economists?, by Reuven Avi-Yonah (Michigan; Google Scholar)
- [138 Downloads] Biden’s Proposed Tax Increases in Simple and Multivariate Charts, by Libin Zhang (Fried Frank, New York)
- [104 Downloads] Taxation And Law And Political Economy, by Jeremy Bearer-Friend (George Washington; Google Scholar), Ari Glogower (Ohio State; Google Scholar), Ariel Jurow Kleiman (San Diego; Google Scholar) & Clint Wallace (South Carolina, Google Scholar) (reviewed by Hayes Holderness (Richmond) here)
August 1, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink
Sunday, July 25, 2021
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:
[404 Downloads] Discerning Commercial and Economic Reality: Applying the GAAR to Frucor, by Craig Elliffe (University of Auckland; Google Scholar)
- [398 Downloads] Can Blockchain Revolutionize Tax Administration?, by Orly Mazur (SMU; Google Scholar) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
- [292 Downloads] The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule, by Zachary Liscow (Yale; Google Scholar) & Edward Fox (Michigan; Google Scholar)
- [277 Downloads] Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A, by Lorraine Eden (Texas A&M; Google Scholar)
- [244 Downloads] The History of International Tax Law, by Marilyne Sadowsky (University Paris 1, Sorbonne Law School)
July 25, 2021 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink