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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 23 Apr 2018 - 22 Jun 2018

Rank	Paper	Downloads
1.	The New US Tax Preference for 'Foreign-Derived Intangible Income' Chris William Sanchirico University of Pennsylvania Law School Date Posted: 30 Apr 2018 Last Revised: 24 May 2018	270
2.	IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT) Edwin P. Morrow Independent Date Posted: 06 May 2018 Last Revised: 17 May 2018	244
3.	Higher Education Savings and Planning: Tax and Nontax Considerations F. Philip Manns and Timothy M. Todd Liberty University - School of Law and Liberty University School of Law Date Posted: 10 May 2018 Last Revised: 10 May 2018	229
4.	Code Sec. 1031 after the 2017 Tax Act Bradley T. Borden Brooklyn Law School Date Posted: 17 May 2018 Last Revised: 18 May 2018	206
5.	Introduction to Tax Policy Theory Allison Christians McGill University - Faculty of Law Date Posted: 14 Jun 2018 Last Revised: 14 Jun 2018	190
6.	The Deduction for Passthrough Firms: A Hodgepodge of Ideas Richard Winchester Thomas Jefferson School of Law Date Posted: 29 Apr 2018 Last Revised: 08 May 2018	171
7.	Charitable Contributions in Lieu of SALT Deductions David Gamage Indiana University Maurer School of Law Date Posted: 10 May 2018 Last Revised: 10 May 2018	124
8.	Recent Developments in Federal Income Taxation: The Year 2017 Bruce A. McGovern and Cassady V. Brewer South Texas College of Law Houston and Georgia State University - College of Law Date Posted: 30 May 2018 Last Revised: 30 May 2018	120
9.	Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives Abi Adams, Judith Freedman and Jeremias Prassl University of Oxford - Department of Economics, University of Oxford - Faculty of Law and University of Oxford - Faculty of Law Date Posted: 17 May 2018 Last Revised: 29 May 2018	118
10.	Was the AMT Effectively Repealed? Reed Shuldiner University of Pennsylvania Law School Date Posted: 24 May 2018 Last Revised: 24 May 2018	100

All Time Top Papers

As of: 02 Jan 1997 - 22 Jun 2018

Rank	Paper	Downloads
1.	The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the New 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, Brooklyn Law School, 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: 13 Dec 2017 Last Revised: 20 Feb 2018	51,289
2.	The Games They Will Play: An Update on the Conference Committee Tax Bill 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, Brooklyn Law School, 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: 26 Feb 2018	33,998
3.	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	11,535
4.	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	11,124
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	9,135
6.	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	8,045
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	7,817
8.	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	7,281
9.	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	7,199
10.	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: 03 Mar 2015	6,952