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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 29 Apr 2017 - 28 Jun 2017

Rank	Paper	Downloads
1.	The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (Presentation Slides) Daniel Shaviro New York University School of Law Date Posted: 05 Jun 2017 Last Revised: 17 Jun 2017	233
2.	Can New York Publish President Trump's State Tax Returns? Daniel Jacob Hemel affiliation not provided to SSRN Date Posted: 27 Apr 2017 Last Revised: 23 May 2017	223
3.	A Taxonomy for Tax Loopholes Heather M. Field University of California Hastings College of the Law Date Posted: 08 May 2017 Last Revised: 28 May 2017	183
4.	Shareholder Wealth Effects of Border Adjustment Taxation Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill Date Posted: 24 Apr 2017 Last Revised: 21 Jun 2017	146
5.	Why Don't White Supremacists Pay Taxes? Eric Franklin Amarante University of Tennessee College of Law Date Posted: 05 May 2017 Last Revised: 19 Jun 2017	146
6.	Citizenship Overreach Peter J. Spiro Temple University - James E. Beasley School of Law Date Posted: 22 Apr 2017 Last Revised: 12 May 2017	137
7.	The Case against BEPS – Lessons for Coordination Mindy Herzfeld University of Florida Levin College of Law Date Posted: 14 Jun 2017 Last Revised: 14 Jun 2017	133
8.	Taxation, Competitiveness, and Inversions: A Response to Kleinbard Michael S. Knoll University of Pennsylvania Law School Date Posted: 23 May 2017 Last Revised: 03 Jun 2017	129
9.	Territoriality and the Original Intent of Subpart F Reuven S. Avi-Yonah University of Michigan Law School Date Posted: 22 May 2017 Last Revised: 25 May 2017	124
10.	Business Taxes Reinvented: The Dual Business Enterprise Income Tax Edward D. Kleinbard USC Gould School of Law Date Posted: 15 Jun 2017 Last Revised: 15 Jun 2017	120

All Time Top Papers

As of: 02 Jan 1997 - 28 Jun 2017

Rank	Paper	Downloads
1.	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	11,401
2.	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	9,139
3.	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	8,051
4.	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	7,779
5.	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	7,563
6.	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	6,910
7.	Death and Taxes and Zombies Adam Chodorow Arizona State University (ASU) - Sandra Day O'Connor College of Law Date Posted: 24 Apr 2012 Last Revised: 08 Mar 2013	6,595
8.	Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA Jonathan H. Adler and Michael F. Cannon Case Western Reserve University School of Law and Cato Institute Date Posted: 15 Jul 2012 Last Revised: 01 Jul 2013	6,436
9.	Two and Twenty: Taxing Partnership Profits in Private Equity Funds Victor Fleischer University of San Diego School of Law Date Posted: 23 Mar 2006 Last Revised: 26 Sep 2007	6,321
10.	Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade Reuven S. Avi-Yonah and David M. Uhlmann University of Michigan Law School and University of Michigan Law School Date Posted: 29 Jan 2009 Last Revised: 02 Dec 2013	5,923