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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 29 Dec 2019 - 27 Feb 2020

Rank	Paper	Downloads
1.	A New Global Tax Deal for the Digital Age Allison Christians and Tarcisio Diniz Magalhaes McGill University - Faculty of Law and McGill University - Faculty of Law Date Posted: 17 Jan 2020 Last Revised: 18 Feb 2020	312
2.	How Big is Profit Shifting? Kimberly A. Clausing Reed College - Department of Economics Date Posted: 01 Jan 2020 Last Revised: 21 Jan 2020	275
3.	Tax Wars: How to End the Conflict over Taxing Global Digital Commerce Arthur J. Cockfield Queen's University - Faculty of Law Date Posted: 31 Dec 2019 Last Revised: 31 Dec 2019	178
4.	The Perils of Common Ownership: The Flooding Phenomenon Danielle Chaim Columbia University, Law School, Students Date Posted: 30 Dec 2019 Last Revised: 21 Jan 2020	173
5.	From Tax Policy to Social Insurance (Presentation Slides) Edward D. Kleinbard University of Southern California Gould School of Law Date Posted: 02 Feb 2020 Last Revised: 02 Feb 2020	143
6.	Reversing the Fortunes of Active Funds Adi Libson and Gideon Parchomovsky Bar-Ilan University - Faculty of Law and University of Pennsylvania Law School Date Posted: 13 Jan 2020 Last Revised: 12 Feb 2020	126
7.	Important Developments in Federal Income Taxation Edward A. Morse Creighton University - School of Law Date Posted: 14 Feb 2020 Last Revised: 14 Feb 2020	117
8.	The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs Assaf Harpaz Duke Law School Date Posted: 14 Jan 2020 Last Revised: 14 Jan 2020	105
9.	Wealth Tax Design: Lessons from Estate Tax Avoidance Jason Oh and Eric M. Zolt University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law Date Posted: 29 Jan 2020 Last Revised: 29 Jan 2020	105
10.	The Private Foundation Excise Tax on Self-Dealing: Contours, Comparisons, and Character Ellen P. Aprill Loyola Law School Los Angeles Date Posted: 14 Jan 2020 Last Revised: 27 Feb 2020	97

All Time Top Papers

As of: 02 Jan 1997 - 27 Feb 2020

Rank	Paper	Downloads
1.	The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel Jacob Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, more... 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 Date Posted: 13 Dec 2017 Last Revised: 14 Jul 2018	59,324
2.	The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, more... 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) Date Posted: 28 Dec 2017 Last Revised: 07 May 2019	37,504
3.	Some Reflections on the OECD and the Sources of International Tax Principles Hugh J. Ault Boston College Law School Date Posted: 03 Jul 2013 Last Revised: 02 Apr 2014	13,737
4.	Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA) Gerald T. Prante and Austin John Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics Date Posted: 17 Nov 2012 Last Revised: 22 Apr 2013	11,613
5.	Backdating Jeffrey L. Kwall and Stuart Duhl Loyola University Chicago School of Law and Harrison & Held, LLP Date Posted: 27 Mar 2008 Last Revised: 24 Jun 2009	10,474
6.	Are We Heading Towards a Corporate Tax System Fit for the 21st Century? Michael P. Devereux and John Vella Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation Date Posted: 03 Dec 2014 Last Revised: 31 Oct 2018	8,518
7.	Pursuing a Tax LLM Degree: Why and When? Paul L. Caron, Jennifer M. Kowal and Katherine Pratt Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles Date Posted: 25 Mar 2010 Last Revised: 12 Nov 2010	8,447
8.	Families Facing Tax Increases Under Trump's Tax Plan Lily L. Batchelder New York University School of Law Date Posted: 26 Sep 2016 Last Revised: 30 Oct 2016	8,126
9.	Pursuing a Tax LLM Degree: Where? Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles Date Posted: 28 Apr 2010 Last Revised: 25 May 2010	7,973
10.	Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs Gladriel Shobe Brigham Young University - J. Reuben Clark Law School Date Posted: 06 Sep 2017 Last Revised: 03 May 2018	7,314