Recent Top Papers (60 days)

As of: 02 Apr 2023 - 01 Jun 2023
Rank Paper Downloads
1.

GILTI and the GloBE

Oxford University Centre for Business Taxation
492
2.

The Unacknowledged Realities of Extraterritorial Taxation

Association of Americans Resident Overseas (AARO)
330
3.

Taxation of Information and the Data Revolution

University of Florida Levin College of Law
308
4.

Capital Taxation and Market Power

UCLA School of Law
235
5.

The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities

The Jack Kemp Foundation and UW-Whitewater
231
6.

The Inflation Reduction Act's Impact on Tax Compliance—and Fiscal Sustainability

Yale University Law School and Yale School of Management and U.S. Department of the Treasury, Internal Revenue Service
191
7.

Outgroup Bias and the Unacceptability of Tax Fraud

Harvard University, Université de Montréal, University of Montreal - Department of Political Science, University of Leeds and Université du Québec à Montréal
180
8.

The Weakness of Neighborhood Revitalization Planning in the Low-Income Housing Tax Credit Program: Warnings from Connecticut

University of Michigan Law School and New York University (NYU) - Robert F. Wagner Graduate School of Public Service
168
9.

Wayward Samaritans: 'Non-Profit' Hospitals and Their Tax Exempt Status

Kellogg, Hansen, Todd, Figel & Frederick PLLC and Kellogg, Hansen, Todd, Figel & Frederick PLLC
150
10.

Corporate Tax Planning and Industry Concentration

University of North Carolina Kenan-Flagler Business School, Tilburg University, WHU - Otto Beisheim School of Management and Tilburg University
140

All Time Top Papers

As of: 02 Jan 1997 - 01 Jun 2023
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, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP
59,910
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, Northwestern Pritzker School 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, New York University School of Law, New York University (NYU)
38,621
3.

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

Boston College Law School
18,724
4.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP (deceased)
12,266
5.

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
11,713
6.

A Review of Tax Research

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
10,038
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
10,009
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
8,885
9.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,249
10.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

UC-Irvine School of Law
8,241