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'

University of Pennsylvania Law School
270
2.

IRC Section 678 and the Beneficiary Deemed Owner Trust (BDOT)

Independent
244
3.

Higher Education Savings and Planning: Tax and Nontax Considerations

Liberty University - School of Law and Liberty University School of Law
229
4.

Code Sec. 1031 after the 2017 Tax Act

Brooklyn Law School
206
5.

Introduction to Tax Policy Theory

McGill University - Faculty of Law
190
6.

The Deduction for Passthrough Firms: A Hodgepodge of Ideas

Thomas Jefferson School of Law
171
7.

Charitable Contributions in Lieu of SALT Deductions

Indiana University Maurer School of Law
124
8.

Recent Developments in Federal Income Taxation: The Year 2017

South Texas College of Law Houston and Georgia State University - College of Law
120
9.

Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives

University of Oxford - Department of Economics, University of Oxford - Faculty of Law and University of Oxford - Faculty of Law
118
10.

Was the AMT Effectively Repealed?

University of Pennsylvania Law School
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

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)
51,289
2.

The Games They Will Play: An Update on the Conference Committee Tax Bill

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)
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)

Lynchburg College, School of Business and Economics and Lynchburg College, School of Business and Economics
11,535
4.

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

Boston College Law School
11,124
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
9,135
6.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,045
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
7,817
8.

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
7,281
9.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,199
10.

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
6,952