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SSRN Top Downloads For
Tax Law & Policy eJournals

ALL TIME TOP PAPERS for all papers in this SSRN eLibrary subject area
2 Jan 1997 through 19 Apr 2015

Rank Downloads Paper Title
1 10,027 Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)
Gerald T. Prante and Austin John
Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
Date posted to database: 17 Nov 2012
Last Revised: 22 Apr 2013
2 6,785 Pursuing a Tax LLM Degree: Why and When?
Paul L. Caron, Jennifer M. Kowal and Katherine Pratt
Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Date posted to database: 25 Mar 2010
Last Revised: 12 Nov 2010
3 6,217 Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA
Jonathan H. Adler and Michael F. Cannon
Case Western Reserve University School of Law and Cato Institute
Date posted to database: 15 Jul 2012
Last Revised: 1 Jul 2013
4 5,668 Pursuing a Tax LLM Degree: Where?
Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto
Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
Date posted to database: 28 Apr 2010
Last Revised: 25 May 2010
5 5,530 Death and Taxes and Zombies
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date posted to database: 24 Apr 2012
Last Revised: 8 Mar 2013
6 5,289 Two and Twenty: Taxing Partnership Profits in Private Equity Funds
Victor Fleischer
University of San Diego School of Law
Date posted to database: 23 Mar 2006
Last Revised: 26 Sep 2007
7 4,841 Understanding the U.S. News Law School Rankings
Theodore P. Seto
Loyola Law School Los Angeles
Date posted to database: 13 Oct 2006
Last Revised: 9 Dec 2012
8 4,777 Backdating
Jeffrey L. Kwall and Stuart Duhl
Loyola University Chicago School of Law and Harrison & Held, LLP
Date posted to database: 27 Mar 2008
Last Revised: 24 Jun 2009
9 4,667 Optimal Capital Structure
Jules H. van Binsbergen, John R. Graham and Jie Yang
University of Pennsylvania - The Wharton School, Duke University and Georgetown University - McDonough School of Business
Date posted to database: 20 Jan 2011
Last Revised: 15 Sep 2013
10 4,637 Taxes and Corporate Finance
John R. Graham
Duke University
Date posted to database: 10 Apr 2001
Last Revised: 26 Jun 2003

RECENT TOP PAPERS for all papers first announced in the last 60 days
18 Feb 2015 through 19 Apr 2015

Rank Downloads Paper Title
1 258 Abusive Tax Avoidance and Institutional Corruption: The Responsibilities of Tax Professionals
Gillian Brock and Hamish Russell
University of Auckland and University of Toronto
Date posted to database: 18 Feb 2015
Last Revised: 25 Feb 2015
2 255 The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?
Bruce W. Bean and Abbey Wright Farnsworth
Michigan State University - College of Law and Independent
Date posted to database: 27 Feb 2015
Last Revised: 27 Feb 2015
3 235 Recent Developments in Federal Income Taxation: The Year 2014
Martin J. McMahon, Bruce A. McGovern and Ira B. Shepard
University of Florida - Levin College of Law, South Texas College of Law and University of Houston Law Center
Date posted to database: 25 Feb 2015
Last Revised: 17 Mar 2015
4 193 Can Sharing Be Taxed?
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date posted to database: 28 Feb 2015
Last Revised: 18 Mar 2015
5 167 The Historical Origins of the Debt-Equity Distinction
Camden Hutchison
University of Wisconsin-Madison
Date posted to database: 22 Mar 2015
Last Revised: 22 Mar 2015
6 165 Using the 'Smart Return' to Reduce Tax Evasion
Joseph Bankman, Clifford Nass and Joel B. Slemrod
Stanford Law School, Stanford University and University of Michigan, Stephen M. Ross School of Business
Date posted to database: 16 Mar 2015
Last Revised: 2 Apr 2015
7 159 Scholarship Against Desire
Shari Motro
University of Richmond - School of Law
Date posted to database: 27 Mar 2015
Last Revised: 27 Mar 2015
8 143 Measuring, Monitoring, and Managing Legal Complexity
J. B. Ruhl and Daniel Martin Katz
Vanderbilt University - Law School and Michigan State University - College of Law
Date posted to database: 19 Feb 2015
Last Revised: 19 Feb 2015
9 141 Find It and Tax It: From TIEAs to IGAs
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date posted to database: 21 Feb 2015
Last Revised: 6 Mar 2015
10 139 The Effect of Taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Stephan Alberternst and Caren Sureth
University of Paderborn and University of Paderborn
Date posted to database: 25 Feb 2015
Last Revised: 25 Feb 2015





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