Recent Top Papers (60 days)

As of: 19 Dec 2024 - 17 Feb 2025
Rank Paper Downloads
1.

The Role of Unrealized Gains and Borrowing in the Taxation of the Rich

University of Michigan Law School and Yale University - Law School
332
2.

A Roadmap to NIL and Taxation

University of Akron - The George W. Daverio School of Accountancy and University of Florida Levin College of Law
275
3.

Sustainable tax governance: a shared responsibility

Tilburg Law School
255
4.

The Legality of Charitable Remedial Discrimination

Catholic University of America (CUA) - Columbus School of Law
255
5.

Tax Treaties Do Not Protect Overseas Americans

Association of Americans Resident Overseas (AARO), University of Queensland - Business School and Citizenship Solutions
253
6.

Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation

International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and Independent
183
7.

The Intellectual Origins of the Modern International Tax Regime: Edwin R. A. Seligman, Economic Allegiance, and the League of Nations' 1923 Report

Northwestern Pritzker School of Law
145
8.

The Tariffs Are Coming! The Tariffs Are Coming!

University of Michigan Law School and University of Akron - The George W. Daverio School of Accountancy
144
9.

U.N. International Tax Cooperation: The Terms of References Final Draft

King's College London
139
10.

Stock Dividends, the Supreme Court, and the Great Crash of 1929

Fordham University School of Law
123

All Time Top Papers

As of: 02 Jan 1997 - 17 Feb 2025
Rank Paper Downloads
1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, Fordham University School of Law, Proskauer Rose LLP
60,073
2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

New York University School of Law, University of Missouri School of Law, Northwestern Pritzker School of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University School of Law
38,910
3.

Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA)

Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
11,762
4.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
10,337
5.

Pursuing a Tax LLM Degree: Where?

Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
9,065
6.

Taxing the Rich: Issues and Options

New York University School of Law and New York University School of Law
9,050
7.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

UC-Irvine School of Law
8,523
8.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,284
9.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

University of Sydney
8,095
10.

Death and Taxes and Zombies

Arizona State University (ASU) - Sandra Day O'Connor College of Law
8,040