Recent Top Papers (60 days)

As of: 24 Jan 2019 - 25 Mar 2019
Rank Paper Downloads
1.

A Constitutional Wealth Tax

Ohio State University (OSU) - Michael E. Moritz College of Law
348
2.

Basis of Grantor Trust Assets Before the Grantor's Death

Emory University School of Law
194
3.

Tax Wars: The Battle over Taxing Global Digital Commerce

Queen's University - Faculty of Law
192
4.

The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future

Ministry of Finance of Poland
154
5.

How The Netherlands Became a Tax Haven for Multinationals

Leiden University - Leiden Law School and Leiden University - Leiden Law School
142
6.

Inequality Snowballing

Yale University - Law School and Yale University - Yale
126
7.

The Fraud Triangle and Tax Evasion

Indiana University Maurer School of Law
122
8.

The Architecture of a Basic Income

University of San Diego School of Law and University of Chicago - Law School
122
9.

The Substance Over Form Doctrine and the Up-C

Brigham Young University - J. Reuben Clark Law School
106
10.

Tangled Up in Tax: The Nonprofit Sector and the Federal Tax System

University of Chicago - Law School
100

All Time Top Papers

As of: 02 Jan 1997 - 25 Mar 2019
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
58,793
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)
36,936
3.

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

Boston College Law School
12,339
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
11,581
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
9,837
6.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,104
7.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
8,019
8.

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
7,679
9.

Pursuing a Tax LLM Degree: Where?

Pepperdine University - School of Law, Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles
7,523
10.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,280