Recent Top Papers (60 days)

As of: 18 Aug 2017 - 17 Oct 2017
Rank Paper Downloads
1.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
2,040
2.

Is Efficiency Biased?

Yale University - Law School
409
3.

The Rise of Trust Decanting in the United States

Harvard Law School
235
4.

Rejecting Charity: Why the IRS Denies Tax Exemption to 501(C)(3) Applicants

Texas A&M University School of Law
216
5.

Inverted Theories

University of Chicago - Law School and University of Chicago Law School
154
6.

Exploiting the Medicare Tax Loophole

University of Florida - Levin College of Law
148
7.

Slicing and Dicing: The Structural Problems of the Tax Reform Framework

University of Michigan Law School
135
8.

Corporate Income Taxes and Labor: An Investigation of Empirical Evidence

Marquette University- Department of Economics and The Cato Institute
120
9.

U.S. Firms on Foreign (Tax) Holidays

Singapore Management University - School of Accountancy, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
114
10.

The Case Against Income Taxation of Multinational Enterprises

Netanya Academic College - School of Law
101

All Time Top Papers

As of: 02 Jan 1997 - 17 Oct 2017
Rank Paper Downloads
1.

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
11,461
2.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
7,874
3.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
7,631
4.

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
7,006
5.

Death and Taxes and Zombies

Arizona State University (ASU) - Sandra Day O'Connor College of Law
6,664
6.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Case Western Reserve University School of Law and Cato Institute
6,452
7.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

University of San Diego School of Law
6,391
8.

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
6,142
9.

Optimal Capital Structure

University of Pennsylvania - The Wharton School, Duke University and Board of Governors of the Federal Reserve System
5,828
10.

Understanding the U.S. News Law School Rankings

Loyola Law School Los Angeles
4,947