Recent Top Papers (60 days)

As of: 18 Mar 2021 - 17 May 2021
Rank Paper Downloads
1.

Insider Giving

Sabanci University School of Business, University of Michigan, Stephen M. Ross School of Business, University of Michigan, Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - School of Law
550
2.

Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem

Brooklyn Law School and University of Nairobi
483
3.

Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications?

University of Leeds School of Law
425
4.

International Effective Minimum Taxation – analysis of GloBE (Pillar Two)

University of Muenster - Faculty of Law
287
5.

Religious Legitimacy

McGill University - Faculty of Law
221
6.

For a Better GLOBE. METR: A Minimum Effective Tax Rate for Multinationals

ICTD, Nottingham University Business School, University of Washington - School of Law, Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies, Tax Justice Network and University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR)
208
7.

The Reasonable Robot: Artificial Intelligence and the Law (Excerpt)

University of Surrey School of Law
207
8.

The Case for a Sustainable Excess Profits Tax

McGill University - Faculty of Law and University of Antwerp Faculty of Law
206
9.

Regulation and Redistribution with Lives in the Balance

University of Chicago - Law School
155
10.

A New Feudalism: Selfish Genes, Great Wealth and the Rise of the Dynastic Family Trust

William & Mary Law School
153

All Time Top Papers

As of: 02 Jan 1997 - 17 May 2021
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
59,606
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)
37,924
3.

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

Boston College Law School
16,795
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
11,658
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
11,243
6.

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
10,349
7.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
9,181
8.

Pursuing a Tax LLM Degree: Where?

Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
8,482
9.

A Review of Tax Research

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
8,271
10.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,187