Recent Top Papers (60 days)

As of: 19 Jan 2019 - 20 Mar 2019
Rank Paper Downloads
1.

A Constitutional Wealth Tax

Ohio State University (OSU) - Michael E. Moritz College of Law
343
2.

Basis of Grantor Trust Assets Before the Grantor's Death

Emory University School of Law
191
3.

Inequality Snowballing

Yale University - Law School and Yale University - Yale
122
4.

The Fraud Triangle and Tax Evasion

Indiana University Maurer School of Law
120
5.

The Architecture of a Basic Income

University of San Diego School of Law and University of Chicago - Law School
118
6.

The Substance Over Form Doctrine and the Up-C

Brigham Young University - J. Reuben Clark Law School
102
7.

Tangled Up in Tax: The Nonprofit Sector and the Federal Tax System

University of Chicago - Law School
99
8.

Slavery, Reconstruction, and Bureaucratic Capacity in the American South

Johns Hopkins University and Syracuse University
91
9.

Contemplating Homeownership Tax Subsidies and Structural Racism

Creighton University - School of Law
80
10.

The Constitutionality of a National Wealth Tax

Indiana University Maurer School of Law and Duke University School of Law
77

All Time Top Papers

As of: 02 Jan 1997 - 20 Mar 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
58,773
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)
36,924
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
11,579
4.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,103
5.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
8,014
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
7,519
7.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,279
8.

Death and Taxes and Zombies

Arizona State University (ASU) - Sandra Day O'Connor College of Law
6,990
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
6,789
10.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

UC-Irvine School of Law
6,727