TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, March 18, 2019

TaxProf Blog Weekend Roundup

Sunday, March 17, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [502 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  2. [338 Downloads]  A Constitutional Wealth Tax, by Ari Glogower (Ohio State)
  3. [186 Downloads]  Basis of Grantor Trust Assets Before the Grantor's Death, by Jeffrey Pennell (Emory)
  4. [169 Downloads]  Tax Wars: The Battle over Taxing Global Digital Commerce, by Art Cockfied (Queen's)
  5. [138 Downloads]  The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future, by Blazej Kuzniacki (Ministry of Finance, Poland)

March 17, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 10, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [489 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  2. [345 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)
  3. [316 Downloads]  A Constitutional Wealth Tax, by Ari Glogower (Ohio State)
  4. [181 Downloads]  Basis of Grantor Trust Assets Before the Grantor's Death, by Jeffrey Pennell (Emory)
  5. [152 Downloads]  Tax Wars: The Battle over Taxing Global Digital Commerce, by Art Cockfied (Queen's)

March 10, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 3, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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 a new paper debuting on the list at #5:

  1. [469 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  2. [358 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  3. [328 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)
  4. [305 Downloads]  A Constitutional Wealth Tax, by Ari Glogower (Ohio State)
  5. [160 Downloads]  Basis of Grantor Trust Assets Before the Grantor's Death, by Jeffrey Pennell (Emory)

March 3, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 24, 2019

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [575 Downloads]  Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using 'Personality' and 'Residence', by Lucas de Lima Carvalho (University of Sao Paulo)
  2. [445 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  3. [337 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  4. [324 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)
  5. [295 Downloads]  A Constitutional Wealth Tax, by Ari Glogower (Ohio State)

February 24, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 17, 2019

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [551 Downloads]  Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using 'Personality' and 'Residence', by Lucas de Lima Carvalho (University of Sao Paulo)
  2. [424 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  3. [321 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  4. [317 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)
  5. [278 Downloads]  A Constitutional Wealth Tax, by Ari Glogower (Ohio State)

February 17, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 10, 2019

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [534 Downloads]  Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using 'Personality' and 'Residence', by Lucas de Lima Carvalho (University of Sao Paulo)
  2. [417 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  3. [405 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  4. [314 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  5. [296 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)

February 10, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, February 3, 2019

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [504 Downloads]  Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using 'Personality' and 'Residence', by Lucas de Lima Carvalho (University of Sao Paulo)
  2. [403 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  3. [376 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  4. [305 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  5. [281 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)

February 3, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 27, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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 #1, #2, and #3:

  1. [409 Downloads]  Spiritus Ex Machina: Addressing the Unique BEPS Issues of Autonomous Artificial Intelligence by Using 'Personality' and 'Residence', by Lucas de Lima Carvalho (University of Sao Paulo)
  2. [380 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  3. [305 Downloads]  Ten Reasons to Prefer Tax Partnerships Over S-Corporations, by Bradley Borden (Brooklyn)
  4. [267 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  5. [230 Downloads]  The Proposed Section 163(j) Regulations, by David Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)

January 27, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 20, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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 lit at #4 and #5:

  1. [370 Downloads]  Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [353 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  3. [230 Downloads]  The Proposed Section 163(j) Regulations, by David S, Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)
  4. [221 Downloads]  The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects, by Stephen Seiler (Stanford), Anna Tuchman (Northwestern) & Song Yao (Minnesota)
  5. [115 Downloads]  Cloudy with a Chance of Taxation, by Rifat Azam (Radzyner) & Orly Mazur (SMU) (review by Hayes Holderness (Richmond))

January 20, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 13, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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 a new paper debuting on the lit at #5:

  1. [397 Downloads]  Digital Battlefront in the Tax Wars, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  2. [351 Downloads]  Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  3. [326 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  4. [269 Downloads]  Beyond Notice-and-Comment: The Making of the § 199A Regulations, by Shu-Yi Oei (Boston College) & Leigh Osofsky (North Carolina)
  5. [213 Downloads]  The Proposed Section 163(j) Regulations, by David S, Miller, Sejin Park, Mani Kakkar & Sean Webb (Proskauer)

January 13, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, January 6, 2019

The Top Five New Tax Papers

SSRN Logo (2018)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 lit at #2:

  1. [331 Downloads]  Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [304 Downloads]  Digital Battlefront in the Tax Wars, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [303 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  4. [259 Downloads]  Beyond Notice-and-Comment: The Making of the § 199A Regulations, by Shu-Yi Oei (Boston College) & Leigh Osofsky (North Carolina)
  5. [203 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)

January 6, 2019 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 30, 2018

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

  1. [311 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [293 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [281 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  4. [218 Downloads]  Beyond Notice-and-Comment: The Making of the § 199A Regulations, by Shu-Yi Oei (Boston College) & Leigh Osofsky (North Carolina)
  5. [195 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)

December 30, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 23, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5:

  1. [304 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [291 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [271 Downloads]  How Data Should (Not) Be Taxed, by Johannes Becker (University of Muenster), Joachim Englisch (University of Muenster) & Deborah Schanz (Ludwig Maximilian University of Munich)
  4. [191 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)
  5. [181 Downloads]  Beyond Notice-and-Comment: The Making of the § 199A Regulations, by Shu-Yi Oei (Boston College) & Leigh Osofsky (North Carolina)

December 23, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 16, 2018

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [282 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [270 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [189 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (Turin)
  4. [181 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)
  5. [159 Downloads]  GoTaxMe: Crowdfunding and Gifts, by Jeffrey Kahn (Florida State) (review by Hayes Holderness (Richmond))

December 16, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 9, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [251 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [240 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [172 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (Turin)
  4. [161 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)
  5. [153 Downloads]  GoTaxMe: Crowdfunding and Gifts, by Jeffrey Kahn (Florida State) (review by Hayes Holderness (Richmond))

December 9, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, December 2, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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:

  1. [216 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)
  2. [214 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  3. [165 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (Turin)
  4. [154 Downloads]  The Mandatory Repatriation Tax Is Unconstitutional, by Sean McElroy (Stanford)
  5. [1501 Downloads]  The Digital Services Tax: A Conceptual Defense, by Wei Cui (British Columbia)

December 2, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 25, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 #2:

  1. [191 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia) & Leopoldo Parada (Turin)
  2. [181 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)
  3. [155 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (Turin)
  4. [148 Downloads]  The Mandatory Repatriation Tax Is Unconstitutional, by Sean McElroy (Stanford)
  5. [145 Downloads]   Profit Shifting Before and After the Tax Cuts and Jobs Act, by Kimberly Clausing (Reed)

November 25, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 18, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 #2:

  1. [171 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)
  2. [165 Downloads]  The Illegality of Digital Services Taxes Under EU Law: Size Matters, by Ruth Mason (Virginia)
  3. [145 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (University of Turin)
  4. [141 Downloads]  The Mandatory Repatriation Tax Is Unconstitutional, by Sean McElroy (Stanford)
  5. [138 Downloads]  The Proposed SALT Regulations May Be Doomed, by Andy Grewal (Iowa)

November 18, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 11, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:

  1. [249 Downloads]  The International Provisions of the TCJA: Six Results after Six Months, by Reuven Avi-Yonah (Michigan)
  2. [156 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)
  3. [133 Downloads]  The Mandatory Repatriation Tax Is Unconstitutional, by Sean McElroy (Stanford)
  4. [130 Downloads]  Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, by Leopoldo Parada (University of Turin)
  5. [124 Downloads]  The Proposed SALT Regulations May Be Doomed, by Andy Grewal (Iowa)

November 11, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, November 4, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [235 Downloads]  The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  2. [234 Downloads]  The International Provisions of the TCJA: Six Results after Six Months, by Reuven Avi-Yonah (Michigan)
  3. [226 Downloads]  Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with § 1031, by Brad Borden (Brooklyn) & Alan Lederman (Akerman, Miami)
  4. [156 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)
  5. [128 Downloads]  The Mandatory Repatriation Tax Is Unconstitutional, by Sean McElroy (Stanford)

November 4, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 28, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 a new paper debuting on the list at #5:

  1. [223 Downloads]  The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  2. [210 Downloads]  The International Provisions of the TCJA: Six Results after Six Months, by Reuven Avi-Yonah (Michigan)
  3. [208 Downloads]  Taxing the Robots, by Orly Mazur (SMU)
  4. [149 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)
  5. [134 Downloads]  Rolling Real Estate Gain into a Qualified Opportunity Fund: Comparison with § 1031, by Brad Borden (Brooklyn) & Alan Lederman (Akerman, Miami)

October 28, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 21, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [503 Downloads]  Compelled Subsidies and the First Amendment, by William Baude (Chicago) & Eugene Volokh (UCLA)
  2. [217 Downloads]  The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  3. [203 Downloads]  Taxing the Robots, by Orly Mazur (SMU)
  4. [198 Downloads]  The International Provisions of the TCJA: Six Results after Six Months, by Reuven Avi-Yonah (Michigan)
  5. [143 Downloads]  Tax Competition and the Ethics of Burden Sharing, by Ivan Ozai (McGill)

October 21, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 14, 2018

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [491 Downloads]  Compelled Subsidies and the First Amendment, by William Baude (Chicago) & Eugene Volokh (UCLA)
  2. [243 Downloads]  The Charitable Contribution Strategy: An Ineffective SALT Substitute, by Andy Grewal (Iowa)
  3. [208 Downloads]   The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  4. [194 Downloads]  Taxing the Robots, by Orly Mazur (SMU)
  5. [185 Downloads]  The International Provisions of the TCJA: Six Results after Six Months, by Reuven Avi-Yonah (Michigan)

October 14, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, October 7, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [483 Downloads]  Compelled Subsidies and the First Amendment, by William Baude (Chicago) & Eugene Volokh (UCLA)
  2. [241 Downloads]  The Charitable Contribution Strategy: An Ineffective SALT Substitute, by Andy Grewal (Iowa)
  3. [203 Downloads]   The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  4. [187 Downloads]  Taxing the Robots, by Orly Mazur (SMU)
  5. [158 Downloads]  The International Provisions of the TCJA: Six Results after Six Months, by Reuven Avi-Yonah (Michigan)

October 7, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 30, 2018

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [459 Downloads]  Compelled Subsidies and the First Amendment, by William Baude (Chicago) & Eugene Volokh (UCLA)
  2. [326 Downloads]  The New Non-Territorial U.S. International Tax System, Part 1, by Daniel Shaviro (NYU) (reviewed by David Elkins (Netanya) here)
  3. [230 Downloads]  The Charitable Contribution Strategy: An Ineffective SALT Substitute, by Andy Grewal (Iowa)
  4. [193 Downloads]   The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  5. [175 Downloads]  Taxing the Robots, by Orly Mazur (SMU)

September 30, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 23, 2018

The Top Five New Tax Papers

SSRN Logo (2018)This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

  1. [449 Downloads]  Compelled Subsidies and the First Amendment, by William Baude (Chicago) & Eugene Volokh (UCLA)
  2. [306 Downloads]  The New Non-Territorial U.S. International Tax System, Part 1, by Daniel Shaviro (NYU) (reviewed by David Elkins (Netanya) here)
  3. [220 Downloads]  The Charitable Contribution Strategy: An Ineffective SALT Substitute, by Andy Grewal (Iowa)
  4. [181 Downloads]   The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  5. [157 Downloads]  Taxing the Robots, by Orly Mazur (SMU)

September 23, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, September 16, 2018

The Top Five New Tax Papers

SSRN Logo (2018)SSRN has updated its list of the Top 5 Recent Tax Paper Downloads for the first time in a month:

  1. [440 Downloads]  Compelled Subsidies and the First Amendment, by William Baude (Chicago) & Eugene Volokh (UCLA)
  2. [276 Downloads]  The New Non-Territorial U.S. International Tax System, Part 1, by Daniel Shaviro (NYU) (reviewed by David Elkins (Netanya) here)
  3. [209 Downloads]  The Charitable Contribution Strategy: An Ineffective SALT Substitute, by Andy Grewal (Iowa)
  4. [145 Downloads]   The Death of the Income Tax (or, the Rise of America's Universal Wage Tax), by Edward McCaffery (USC)
  5. [142 Downloads]  Taxing the Robots, by Orly Mazur (SMU)

September 16, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 19, 2018

The Top Five New Tax Papers

SSRN Logo (2018)SSRN's servers were down last week, so I was unable to do my regular Sunday post.  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:

  1. [372 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill) (reviewed here (Sloan Speck (Colorado))
  2. [310 Downloads]  The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)
  3. [219 Downloads]   Income-Based Effective Tax Rates and Choice-of-Entity Consideratins Under the 2017 Tax Act, by Bradley Borden (Brooklyn) (reviewed here by Mirit Eyal-Cohen (Alabama))
  4. [194 Downloads]  U.S. Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides), by Reuven Avi-Yonah (Michigan)
  5. [142 Downloads]   Advice for Jeff Bezos: Social Welfare Organizations as Grantmakers, by David Miller (Proskauer Rose, New York)

August 19, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, August 5, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:

  1. [450 Downloads]  The False Promise of Presidential Indexation, by Daniel Hemel (Chicago) & David Kamin (NYU)
  2. [357 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill) (reviewed here (Sloan Speck (Colorado))
  3. [299 Downloads]  The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)
  4. [204 Downloads]   Income-Based Effective Tax Rates and Choice-of-Entity Consideratins Under the 2017 Tax Act, by Bradley Borden (Brooklyn) (reviewed here by Mirit Eyal-Cohen (Alabama))
  5. [188 Downloads]  U.S. Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides), by Reuven Avi-Yonah (Michigan)

August 5, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 29, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:

  1. [337 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill) (reviewed here (Sloan Speck (Colorado))
  2. [275 Downloads]  The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)
  3. [174 Downloads]  U.S. Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides), by Reuven Avi-Yonah (Michigan)
  4. [157 Downloads]  Recent Developments in Federal Income Taxation: The Year 2017, by Bruce McGovern (South Texas) & Cassady Brewer (Georgia State)
  5. [143 Downloads]   Income-Based Effective Tax Rates and Choice-of-Entity Consideratins Under the 2017 Tax Act, by Bradley Borden (Brooklyn) (reviewed here) Mirit Eyal-Cohen (Alabama))

July 29, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (1)

Sunday, July 22, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5:

  1. [319 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill)
  2. [246 Downloads]   The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)
  3. [173 Downloads]   Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives, by Abi Adams, Judith Freedman & Jeremias Prassl (Oxford)
  4. [155 Downloads]   U.S. Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides), by Reuven Avi-Yonah (Michigan)
  5. [147 Downloads]   Recent Developments in Federal Income Taxation: The Year 2017, by Bruce McGovern (South Texas) & Cassady Brewer (Georgia State)

July 22, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 15, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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:

  1. [289 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill)
  2. [254 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  3. [250 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)
  4. [215 Downloads]   The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)
  5. [215 Downloads]   Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives, by Abi Adams, Judith Freedman & Jeremias Prassl (Oxford)

July 15, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 8, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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:

  1. [291 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  2. [261 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill)
  3. [243 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  4. [239 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)
  5. [179 Downloads]   The International Provisions of the TCJA: A Preliminary Summary and Assessment, by Reuven Avi-Yonah (Michigan)

July 8, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, July 1, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 of the papers within the Top 5:

  1. [294 Downloads]  The New U.S. Tax Preference for 'Foreign-Derived Intangible Income', by Chris Sanchirico (Pennsylvania)
  2. [271 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  3. [240 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill)
  4. [235 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  5. [224 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)

July 1, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 24, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 a new paper debuting on the list at #5:

  1. [272 Downloads]  The New U.S. Tax Preference for 'Foreign-Derived Intangible Income', by Chris Sanchirico (Pennsylvania)
  2. [258 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  3. [229 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  4. [207 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)
  5. [194 Downloads]  Introduction to Tax Policy Theory, by Allison Christians (McGill)

June 24, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 17, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 of the papers within the Top 5:

  1. [290 Downloads]  The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, by Michael Graetz (Columbia)
  2. [244 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  3. [236 Downloads]  The New U.S. Tax Preference for 'Foreign-Derived Intangible Income', by Chris Sanchirico (Pennsylvania)
  4. [223 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  5. [185 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)

June 17, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 10, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 of the papers within the Top 5:

  1. [277 Downloads]  The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, by Michael Graetz (Columbia)
  2. [229 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  3. [217 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  4. [215 Downloads]  The New U.S. Tax Preference for 'Foreign-Derived Intangible Income', by Chris Sanchirico (Pennsylvania)
  5. [169 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)

June 10, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, June 3, 2018

The Top Five New Tax Papers

SSRN Logo (2018)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 a new paper debuting on the list at #5:

  1. [262 Downloads]  The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, by Michael Graetz (Columbia)
  2. [209 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  3. [203 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  4. [180 Downloads]  The New U.S. Tax Preference for 'Foreign-Derived Intangible Income', by Chris Sanchirico (Pennsylvania)
  5. [153 Downloads]  Code Sec. 1031 after the 2017 Tax Act, by Brad Borden (Brooklyn)

June 3, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 27, 2018

The Top Five New Tax Papers

SSRN Logo (2018)There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #3 and #5:

  1. [984 Downloads]  Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [248 Downloads]  The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, by Michael Graetz (Columbia)
  3. [194 Downloads]  Higher Education Savings and Planning: Tax and Nontax Considerations, by Philip Manns (Liberty) & Timothy Todd (Liberty)
  4. [183 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  5. [151 Downloads]  The New U.S. Tax Preference for 'Foreign-Derived Intangible Income', by Chris Sanchirico (Pennsylvania)

May 27, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 20, 2018

The Top Five New Tax Papers

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

  1. [957 Downloads]  Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [415 Downloads]  Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach, by Flavio Rubinstein (Fundação Getúlio Vargas) & Gustavo Gonçalves Vettori (University of São Paulo)
  3. [237 Downloads]  The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, by Michael Graetz (Columbia)
  4. [156 Downloads]  IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT), by Edwin Morrow
  5. [151 Downloads]  How to Drive an RV Through a Loophole: The Ethics and Legality of LLC Formation for Sales Tax Avoidance, by Chase Edwards (Louisiana-Lafayette), Justin Ward (Jones Walker, Baton Rouge) & Casey Carder (Arkansas-Little Rock )

May 20, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 13, 2018

The Top Five New Tax Papers

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

  1. [931 Downloads]  Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [390 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)
  3. [389 Downloads]  Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach, by Flavio Rubinstein (Fundação Getúlio Vargas) & Gustavo Gonçalves Vettori (University of São Paulo)
  4. [221 Downloads]   The 2017 Tax Cuts: How Polarized Politics Produced Precarious Policy, by Michael Graetz (Columbia)
  5. [173 Downloads]   Taxing & Zapping Marijuana: Blockchain Compliance in the Trump Administration, by Richard Ainsworth (Boston University) & Brendan Magauran

May 13, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, May 6, 2018

The Top Five New Tax Papers

SSRN LogoThis 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 of the papers within the Top 5:

  1. [900 Downloads]  Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [377 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)
  3. [367 Downloads]  Taxing Income Where Value Is Created, by Allison Christians (McGill) & Laurens van Apeldoorn (Leiden)
  4. [366 Downloads]  Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach, by Flavio Rubinstein (Fundação Getúlio Vargas) & Gustavo Gonçalves Vettori (University of São Paulo)
  5. [326 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)

May 6, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 29, 2018

The Top Five New Tax Papers

SSRN LogoThis 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 of the papers within the Top 5:

  1. [858 Downloads]  Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [358 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)
  3. [346 Downloads]  Taxing Income Where Value Is Created, by Allison Christians (McGill) & Laurens van Apeldoorn (Leiden)
  4. [326 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)
  5. [323 Downloads]  Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach, by Flavio Rubinstein (Fundação Getúlio Vargas) & Gustavo Gonçalves Vettori (University of São Paulo)

April 29, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 22, 2018

The Top Five New Tax Papers

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

  1. [778 Downloads]   Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [331 Downloads]  Taxing Income Where Value Is Created, by Allison Christians (McGill) & Laurens van Apeldoorn (Leiden)
  3. [326 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)
  4. [312 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)
  5. [298 Downloads]  Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach, by Flavio Rubinstein (Fundação Getúlio Vargas) & Gustavo Gonçalves Vettori (University of São Paulo)

April 22, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 15, 2018

The Top Five New Tax Papers

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #3:

  1. [680 Downloads]   Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [370 Downloads]  The Elephant Always Forgets: U.S. Tax Reform and the WTO, by Reuven Avi-Yonah (Michigan) & Martin Vallespinos (S.J.D. 2018, Michigan)
  3. [308 Downloads]  Taxing Income Where Value Is Created, by Allison Christians (McGill) & Laurens van Apeldoorn (Leiden)
  4. [301 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)
  5. [297 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)

April 15, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 8, 2018

The Top Five New Tax Papers

SSRN LogoThere is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1:

  1. [644 Downloads]   Evaluating the New US Pass-Through Rules, by Dan Shaviro (NYU)
  2. [522 Downloads]  Choice-of-Entity Decisions Under the New Tax Act, by Brad Borden (Brooklyn)
  3. [340 Downloads]  The Elephant Always Forgets: U.S. Tax Reform and the WTO, by Reuven Avi-Yonah (Michigan) & Martin Vallespinos (S.J.D. 2018, Michigan)
  4. [291 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)
  5. [275 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)

April 8, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, April 1, 2018

The Top Five New Tax Papers

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

  1. [486 Downloads]  Choice-of-Entity Decisions Under the New Tax Act, by Bradley Borden (Brooklyn)
  2. [315 Downloads]  The Elephant Always Forgets: U.S. Tax Reform and the WTO, by Reuven Avi-Yonah (Michigan) & Martin Vallespinos (S.J.D. 2018, Michigan)
  3. [277 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)
  4. [254 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)
  5. [214 Downloads]  Country-by-Country Reporting and the International Allocation of Taxing Rights, by Michelle Hanlon (MIT)

April 1, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 25, 2018

The Top Five New Tax Papers

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

  1. [438 Downloads]  Choice-of-Entity Decisions Under the New Tax Act, by Bradley Borden (Brooklyn)
  2. [293 Downloads]  The Elephant Always Forgets: U.S. Tax Reform and the WTO, by Reuven Avi-Yonah (Michigan) & Martin Vallespinos (S.J.D. 2018, Michigan)
  3. [248 Downloads]  Explaining Choice-of-Entity Decisions by Silicon Valley Start-Ups, by Gregg Polsky (Georgia)
  4. [217 Downloads]  The Impact of the 2017 Act's Tax Rate Changes on Choice of Entity, by Jim Repetti (Boston College)
  5. [197 Downloads]  Country-by-Country Reporting and the International Allocation of Taxing Rights, Michelle Hanlon (MIT)

March 25, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (0)

Sunday, March 18, 2018

The Top Five New Tax Papers

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

  1. [1059 Downloads]  Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit, by Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford) & Daniel Hemel (Chicago) et al.
  2. [738 Downloads]  Is New Code Section 199A Really Going to Turn Us All into Independent Contractors?, by Shu-Yi Oei (Boston College) & Diane Ring (Boston College)
  3. [402 Downloads]  Choice-of-Entity Decisions Under the New Tax Act, by Bradley Borden (Brooklyn)
  4. [265 Downloads]  The Elephant Always Forgets: U.S. Tax Reform and the WTO, by Reuven Avi-Yonah (Michigan) & Martin Vallespinos (S.J.D. 2018, Michigan)
  5. [260 Downloads]  Beat It: Tax Reform and Tax Treaties, by Reuven Avi-Yonah (Michigan)

March 18, 2018 in Scholarship, Tax, Top 5 Downloads | Permalink | Comments (1)