Recent Top Papers (60 days)

As of: 09 May 2020 - 08 Jul 2020
Rank Paper Downloads
1.

The Legality of Digital Taxes in Europe

University of Virginia School of Law and University of Leeds School of Law
335
2.

Taxation of the Digital Economy: Adapting a Twentieth-Century Tax System to a Twenty-First Century Economy

Duke Law School
159
3.

Are Two Employers Better than One? An Empirical Assessment of Multiple-Employer Retirement Plans

Boston College - Law School
129
4.

Deeming Fictions in the Context of Tax Treaties - Analyzing Arguments in HMRC v. Fowler

Maastricht University, Faculty of Law
116
5.

New Technologies and the Evolution of Tax Compliance

Tulane University, Rice University - Baker Institute for Public Policy, Notre Dame Law School, University of California, Irvine School of Law and Rutgers University
103
6.

Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate

University of Utah, S.J. Quinney College of Law
95
7.

How the CARES Act Takes Care of an Individual's Savings and Retirement Benefits

Law Offices of Albert Feuer
95
8.

Why the Optimal Long-Run Tax Rate on Capital is Zero…or Very High: The Missing Explanation

University of Pennsylvania Law School
88
9.

The Worst Tax Law Ever Enacted?

University of Michigan Law School
87
10.

Taxing Global Digital Commerce

Queen's University - Faculty of Law, University of Georgia School of Law and Institute for European Studies
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

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
59,429
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)
37,613
3.

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

Boston College Law School
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)

Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
11,624
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
10,721
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
9,326
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
8,703
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
8,161
9.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,138
10.

A Review of Tax Research

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
7,469