Paul L. Caron
Dean





Sunday, March 12, 2023

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #748 among 17,541 tax papers in all-time downloads:

  1. SSRN Logo (2018) [799 Downloads]  The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
  2. [635 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  3. [409 Downloads]  Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
  4. [196 Downloads]  21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)
  5. [152 Downloads]  Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)

March 12, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, March 5, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #766 among 17,524 tax papers in all-time downloads:

  1. SSRN Logo (2018) [789 Downloads]  The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
  2. [626 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  3. [430 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  4. [346 Downloads]  Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
  5. [188 Downloads]  21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)

March 5, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 26, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #800 among 17,490 tax papers in all-time downloads:

  1. SSRN Logo (2018) [773 Downloads]  The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
  2. [616 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  3. [413 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  4. [304 Downloads]  Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
  5. [175 Downloads]  21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)

February 26, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 19, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. The #1 paper is #782 among 17,482 tax papers in all-time downloads:

  1. SSRN Logo (2018) [732 Downloads]  The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
  2. [600 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  3. [397 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  4. [229 Downloads]  Global Tax Reform and Mythical International Law, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
  5. [139 Downloads]  21st Century Churches and Federal Tax Law, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)

February 19, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 12, 2023

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is now #889 among 17,359 tax papers in all-time downloads: :

  1. SSRN Logo (2018) [717 Downloads]  The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
  2. [586 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  3. [387 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  4. [237 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  5. [111 Downloads]  Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)

February 12, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, February 5, 2023

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [629 Downloads]  The Declining Appeal of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
  2. [567 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  3. [371 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  4. [219 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  5. [106 Downloads]  Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)

February 5, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 29, 2023

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [520 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Matters, by Rita de la Feria (Leeds)
  2. [337 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  3. [190 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  4. [102 Downloads]  Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
  5. [91 Downloads]  The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)

January 29, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 22, 2023

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [325 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  2. [185 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [98 Downloads]  Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)
  4. [84 Downloads]  The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine; Google Scholar) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  5. [81 Downloads]  Is the U.S. Already Compliant with Pillar 2?, by Reuven Avi-Yonah (Michigan; Google Scholar)

January 22, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 15, 2023

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [301 Downloads]  State Strategic Responses to the GloBE Rules, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) here)
  2. [254 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar); Faheem Raza Khuhro (Boston University)
  3. [167 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  4. [108 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  5. [87 Downloads]  Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)

January 15, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 8, 2023

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[254 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  2. [147 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [103 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [77 Downloads]  The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
  5. [73 Downloads]  Multistate Business Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)

January 8, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, January 1, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #5:

  1. SSRN Logo (2018)[253 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  2. [124 Downloads]  Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
  3. [102 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [86 Downloads]  The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
  5. [72 Downloads]  The (Uncertain) Future of Corporate Tax Shelters, by Joshua Blank (UC-Irvine) & Ari Glogower (Northwestern; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)

January 1, 2023 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 25, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[253 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  2. [204 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  3. [100 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [79 Downloads]  The Interaction Between Unilateralism and Multilateralism in International Tax, by Reuven Avi-Yonah (Michigan; Google Scholar)
  5. [78 Downloads]  The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)

December 25, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 18, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[252 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  2. [204 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  3. [94 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  4. [83 Downloads]  The Promises and Pitfalls of a Blockchain Driven Tax System, by Charles Delmotte (Michigan State; Google Scholar)
  5. [77 Downloads]  The Tax-Invisible Labor Problem: Care, Work, Kinship, and Income Security Programs in the IRC, by Nyamagaga Gondwe (Wisconsin; Google Scholar) (reviewed by Shayak Sarkar (UC-Davis; Google Scholar) here)

December 18, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 11, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[436 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  2. [252 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  3. [202 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  4. [90 Downloads]  The Commerciality Of Non-Profit Hospitals Requires Them To Be Taxed, by Edward Zelinsky (Cardozo)
  5. [87 Downloads]  Donor-Advised Funds In The Wake Of The Tax Cuts And Jobs Act, by David Walker (Boston University; Google Scholar)

December 11, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, December 4, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[418 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  2. [295 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
  3. [250 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  4. [199 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
  5. [176 Downloads]  Investor Perceptions of the Book Minimum Tax, by Fabio Gaertner (Wisconsin; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar), Stacie Kelley Laplante (Wisconsin) & Max Pflitsch (Technical University Munich)

December 4, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 27, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [455 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  2. [407 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  3. [289 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
  4. [247 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
  5. [196 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)

November 27, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 20, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #387 among 17,127 tax papers in all-time downloads:

  1. SSRN Logo (2018) [1,169 Downloads]  The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
  2. [434 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  3. [394 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  4. [283 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
  5. [190 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)

November 20, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 13, 2022

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. The #1 paper is #409 among 17,125 tax papers in all-time downloads:

  1. SSRN Logo (2018) [1,113 Downloads]  The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
  2. [445 Downloads]  Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
  3. [420 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  4. [383 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  5. [271 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)

November 13, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, November 6, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [997 Downloads]  The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
  2. [399 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  3. [391 Downloads]  Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
  4. [341 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  5. [249 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)

November 6, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 30, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018) [380 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  2. [376 Downloads]  Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
  3. [331 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  4. [230 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
  5. [172 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Muenster)

October 30, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 23, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[363 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [358 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  3. [348 Downloads]  Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
  4. [311 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
  5. [219 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)

October 23, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 16, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[354 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [336 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  3. [216 Downloads]  Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel Brunson (Loyola-Chicago; Google Scholar)
  4. [205 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
  5. [146 Downloads]  Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)

October 16, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 9, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with  a new paper debuting on the list at #2:

  1. SSRN Logo (2018)[333 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [254 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
  3. [203 Downloads]  Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel Brunson (Loyola-Chicago; Google Scholar)
  4. [194 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
  5. [192 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)

October 9, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, October 2, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[321 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [189 Downloads]  Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel Brunson (Loyola-Chicago; Google Scholar)
  3. [176 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  4. [168 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
  5. [165 Downloads]  Supervisory Approval of Penalties: The Opening of a Graev Pandora's Box, by Monica Gianni (California State University Northridge)

October 2, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 25, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with  a new paper debuting on the list at #2:

  1. SSRN Logo (2018)[308 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [178 Downloads]  Computation of the Effective Tax Rate and the 'Top-up Tax', by Valentin Bendlinger (Vienna University of Economics & Business) & Georg Kofler (Vienna University of Economics & Business; Google Scholar)
  3. [174 Downloads]  Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel D. Brunson (Loyola-Chicago; Google Scholar)
  4. [165 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  5. [138 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)

September 25, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 18, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with  new papers debuting on the list at #2 and #3:

  1. SSRN Logo (2018)[295 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [180 Downloads]  Strategic Incentives For Pillar Two Adoption, by Wei Cui (British Columbia; Google Scholar)
  3. [160 Downloads]  Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel D. Brunson (Loyola-Chicago; Google Scholar)
  4. [146 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  5. [102 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)

September 18, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 11, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5 and some reshuffling of the order within the Top 5:

  1. SSRN Logo (2018)[281 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [128 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  3. [124 Downloads]  A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George Yin (Virginia)
  4. [105 Downloads]  Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)
  5. [102 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)

September 11, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, September 4, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[241 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
  2. [116 Downloads]  A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George Yin (Virginia)
  3. [105 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  4. [91 Downloads]  Out of Time? APA Challenges to Old Tax Guidance and the Six-Year Default Limitations Period, by Susan Morse (Texas; Google Scholar)
  5. [89 Downloads]  Law, Policy, and the Taxation of Block Rewards, by Omri Marian (UC-Irvine; Google Scholar)

September 4, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 28, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[157 Downloads]  Blockchain and Tax Administration: A Critical Assessment, by Eliza Mik (Chinese University of Hong Kong; Google Scholar) & Noam Noked (Chinese University of Hong Kong; Google Scholar)
  2. [129 Downloads]  'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy, by Daniel Shaviro (NYU; Google Scholar)
  3. [106 Downloads]  A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George K. Yin (Virginia)
  4. [86 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
  5. [85 Downloads]  Law, Policy, and the Taxation of Block Rewards, by Omri Marian (UC-Irvine; Google Scholar)

August 28, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 21, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[352 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  2. [333 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
  3. [153 Downloads]  Blockchain and Tax Administration: A Critical Assessment, by Eliza Mik (Chinese University of Hong Kong; Google Scholar) & Noam Noked (Chinese University of Hong Kong; Google Scholar)
  4. [129 Downloads]  'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy, by Daniel Shaviro (NYU; Google Scholar)
  5. [125 Downloads]  The Case for Domestic Minimum Taxes on Multinationals, by Noam Noked (Chinese University of Hong Kong; Google Scholar)

August 21, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 14, 2022

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #923 among 16,951 tax papers in all-time downloads:

  1. SSRN Logo (2018)[674 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [342 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  3. [329 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
  4. [275 Downloads]  Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
  5. [247 Downloads]  Would the Securing a Strong Retirement Act Secure More Retirement Equity?, by Albert Feuer (Law Offices of Albert Feuer, New York; Google Scholar)

August 14, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, August 7, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #927 among 16,941 tax papers in all-time downloads:

  1. SSRN Logo (2018)[672 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [331 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  3. [324 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
  4. [273 Downloads]  Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)
  5. [245 Downloads]  Would the Securing a Strong Retirement Act Secure More Retirement Equity?, by Albert Feuer (Law Offices of Albert Feuer, New York; Google Scholar)

August 7, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 31, 2022

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,019 among 16,932 tax papers in all-time downloads:

  1. SSRN Logo (2018)[636 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [463 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  3. [327 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  4. [312 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
  5. [268 Downloads]  Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)

July 31, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 24, 2022

The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #1,035 among 16,925 tax papers in all-time downloads:

  1. SSRN Logo (2018)[627 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [461 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  3. [314 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  4. [302 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
  5. [258 Downloads]  Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)

July 24, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 17, 2022

The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5:

  1. SSRN Logo (2018)[598 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [461 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  3. [306 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  4. [289 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
  5. [250 Downloads]  Preventing Unacceptable Tax Treaty Overrides, by Craig Elliffe (Auckland; Google Scholar)

July 17, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 10, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[579 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [459 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  3. [322 Downloads]  Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax, by Reuven Avi-Yonah (Michigan; Google Scholar) & Young Ran (Christine) Kim (Cardozo; Google Scholar)
  4. [298 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  5. [277 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)

July 10, 2022 in Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink

Sunday, July 3, 2022

The Top Five New Tax Papers

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

  1. SSRN Logo (2018)[535 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (Catholic University Portugal & IBFD; Google Scholar)
  2. [452 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [255 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
  5. [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:

  1. SSRN Logo (2018)[401 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  2. [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)
  3. [224 Downloads]  Tax Administration and Technology: From Enhanced to No-Cooperation?, by João Félix Pinto Nogueira (International Bureau of Fiscal Documentation; Google Scholar)
  4. [221 Downloads]  Designing an Equitable Border Carbon Adjustment Mechanism, by Ivan Ozai (Osgoode Hall; Google Scholar)
  5. [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:

  1. SSRN Logo (2018)[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)
  2. [364 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)
  3. [209 Downloads]  Designing an Equitable Border Carbon Adjustment Mechanism, by Ivan Ozai (Osgoode Hall; Google Scholar)
  4. [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)
  5. [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:

  1. SSRN Logo (2018) [459 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  2. [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)
  3. [364 Downloads]  Taxation and the Knowledge Economy, by Alan Kirkpatrick (Bournemouth) & Anne Fairpo (Bournemouth)
  4. [322 Downloads]  Filing While Black: The Casual Racism Of The Tax Law, by Steven Dean (Brooklyn)
  5. [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:

  1. SSRN Logo (2018) [417 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  2. [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)
  3. [300 Downloads]  Taxation and the Knowledge Economy, by Alan Kirkpatrick (Bournemouth) & Anne Fairpo (Bournemouth)
  4. [296 Downloads]  Filing While Black: The Casual Racism Of The Tax Law, by Steven Dean (Brooklyn)
  5. [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:

  1. SSRN Logo (2018) [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)
  2. [408 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  3. [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)
  4. [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)
  5. [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:

  1. SSRN Logo (2018) [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)
  2. [397 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  3. [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)
  4. [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)
  5. [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:

  1. SSRN Logo (2018)[940 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  2. [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)
  3. [385 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  4. [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)
  5. [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:

  1. SSRN Logo (2018)[2,112 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [896 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [335 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  5. [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:

  1. SSRN Logo (2018)[2,077 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [866 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [317 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
  5. [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:

  1. SSRN Logo (2018)[2,016 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [832 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [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)
  5. [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. SSRN Logo (2018)[1,964 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [781 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [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)
  5. [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. SSRN Logo (2018)[1,913 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [752 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [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)
  5. [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. SSRN Logo (2018)[1,840 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
  2. [724 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
  3. [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)
  4. [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)
  5. [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