Recent Top Papers (60 days)

As of: 14 Sep 2018 - 13 Nov 2018
Rank Paper Downloads
1.

Tax Competition and the Ethics of Burden Sharing

McGill University, Faculty of Law
165
2.

The Mandatory Repatriation Tax Is Unconstitutional

Stanford University, School of Law, Students
138
3.

Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS (Introduction)

University of Turin-Department of Management
137
4.

The Proposed SALT Regulations May Be Doomed

University of Iowa - College of Law
129
5.

Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements

Texas A&M University - Department of Management and Texas A&M University School of Law
120
6.

Taxation and Democracy

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
111
7.

GoTaxMe: Crowdfunding and Gifts

Florida State University - College of Law
108
8.

The Digital Services Tax: A Conceptual Defense

University of British Columbia (UBC), Faculty of Law
100
9.

Tax-Efficient Charitable Giving of Savings or Retirement Benefits

Law Offices of Albert Feuer
96
10.

Noncompetes as Tax Evasion

Wake Forest University - School of Law
93

All Time Top Papers

As of: 02 Jan 1997 - 13 Nov 2018
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
57,548
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)
35,982
3.

Some Reflections on the OECD and the Sources of International Tax Principles

Boston College Law School
11,807
4.

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
11,562
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
9,507
6.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,072
7.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
7,909
8.

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
7,381
9.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
7,334
10.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,264