Recent Top Papers (60 days)

As of: 17 May 2019 - 16 Jul 2019
Rank Paper Downloads
1.

The President's Tax Returns

University of Iowa - College of Law
484
2.

A Tax Professor's Guide to Formative Assessment

University of California Hastings College of the Law
226
3.

Where Is the Opportunity in Opportunity Zones? Early Indicators of the Opportunity Zone Program’s Impact on Commercial Property Prices

Massachusetts Institute of Technology (MIT), Maastricht University - Department of Finance and Massachusetts Institute of Technology (MIT)
184
4.

Fixing the Five Flaws of the Tax Cuts and Jobs Act

Reed College - Department of Economics
126
5.

Recent Developments in Federal Income Taxation: The Year 2018

South Texas College of Law Houston and Georgia State University - College of Law
94
6.

The Substantive Canons of Tax Law

NYU School of Law
89
7.

The Distributional and Tax Planning Consequences of the Tax Cuts and Jobs Act

University of California, Los Angeles (UCLA) - School of Law
80
8.

Collaboration Theory and Corporate Tax Avoidance

University of Toledo - College of Law
80
9.

Earnings Stripping under the BEAT

University of Pennsylvania Law School
73
10.

Partnership Audit Rules: After the Final Regulations

California State University Northridge
65

All Time Top Papers

As of: 02 Jan 1997 - 16 Jul 2019
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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP
59,078
2.

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

New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College 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, University of Chicago - Law School, New York University (NYU)
37,230
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
11,592
4.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
8,145
5.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,112
6.

Pursuing a Tax LLM Degree: Where?

Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
7,680
7.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,293
8.

Death and Taxes and Zombies

Arizona State University (ASU) - Sandra Day O'Connor College of Law
7,038
9.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

University of Michigan Law School and University of Michigan Law School
6,842
10.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

UC-Irvine School of Law
6,786