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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 09 May 2020 - 08 Jul 2020

Rank	Paper	Downloads
1.	The Legality of Digital Taxes in Europe Ruth Mason and Leopoldo Parada University of Virginia School of Law and University of Leeds School of Law Date Posted: 04 Jun 2020 Last Revised: 04 Jun 2020	335
2.	Taxation of the Digital Economy: Adapting a Twentieth-Century Tax System to a Twenty-First Century Economy Assaf Harpaz Duke Law School Date Posted: 07 May 2020 Last Revised: 12 May 2020	159
3.	Are Two Employers Better than One? An Empirical Assessment of Multiple-Employer Retirement Plans Natalya Shnitser Boston College - Law School Date Posted: 18 May 2020 Last Revised: 20 May 2020	129
4.	Deeming Fictions in the Context of Tax Treaties - Analyzing Arguments in HMRC v. Fowler Dhruv Sanghavi Maastricht University, Faculty of Law Date Posted: 17 Jun 2020 Last Revised: 17 Jun 2020	116
5.	New Technologies and the Evolution of Tax Compliance James Alm, Joyce Beebe, Michael S. Kirsch, Omri Y. Marian and Jay A. Soled Tulane University, Rice University - Baker Institute for Public Policy, Notre Dame Law School, University of California, Irvine School of Law and Rutgers University Date Posted: 18 May 2020 Last Revised: 18 May 2020	103
6.	Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate Young Ran (Christine) Kim University of Utah, S.J. Quinney College of Law Date Posted: 12 May 2020 Last Revised: 19 May 2020	95
7.	How the CARES Act Takes Care of an Individual's Savings and Retirement Benefits Albert Feuer Law Offices of Albert Feuer Date Posted: 04 May 2020 Last Revised: 08 Jun 2020	95
8.	Why the Optimal Long-Run Tax Rate on Capital is Zero…or Very High: The Missing Explanation Chris William Sanchirico University of Pennsylvania Law School Date Posted: 01 May 2020 Last Revised: 01 May 2020	88
9.	The Worst Tax Law Ever Enacted? Reuven S. Avi-Yonah University of Michigan Law School Date Posted: 05 Jun 2020 Last Revised: 10 Jun 2020	87
10.	Taxing Global Digital Commerce Arthur J. Cockfield, Walter Hellerstein and Marie Lamensch Queen's University - Faculty of Law, University of Georgia School of Law and Institute for European Studies Date Posted: 22 Apr 2020 Last Revised: 22 May 2020	85

All Time Top Papers

As of: 02 Jan 1997 - 08 Jul 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	59,429
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	37,613
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	15,132
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	11,624
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	10,721
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	9,326
7.	Pursuing a Tax LLM Degree: Why and When? Paul L. Caron, Jennifer M. Kowal and Katherine Pratt Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles Date Posted: 25 Mar 2010 Last Revised: 12 Nov 2010	8,703
8.	Pursuing a Tax LLM Degree: Where? Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto Pepperdine University - Rick J. Caruso 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	8,161
9.	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	8,138
10.	A Review of Tax Research Michelle Hanlon and Shane Heitzman Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business Date Posted: 23 Sep 2009 Last Revised: 28 Jul 2010	7,469