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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 16 Feb 2024 - 16 Apr 2024

Rank	Paper	Downloads
1.	Don't Blame the Victims: Individuals and the MRT Karen Alpert, John Richardson and Laura Snyder University of Queensland - Business School, Citizenship Solutions and Association of Americans Resident Overseas (AARO) Date Posted: 02 Apr 2024 Last Revised: 02 Apr 2024	849
2.	No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole Edward G. Fox and Zachary D. Liscow University of Michigan Law School and Yale University - Law School Date Posted: 05 Mar 2024 Last Revised: 05 Mar 2024	500
3.	Taxing People, Not Residents Yariv Brauner University of Florida Levin College of Law Date Posted: 11 Mar 2024 Last Revised: 11 Mar 2024	420
4.	Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock Joseph Liberman and Nathan Sosner AQR Capital Management, LLC and AQR Capital Management, LLC Date Posted: 05 Apr 2024 Last Revised: 05 Apr 2024	345
5.	Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience Craig Elliffe University of Auckland - Faculty of Law Date Posted: 18 Jan 2024 Last Revised: 06 Feb 2024	278
6.	International Cooperation on Tax Matters at the United Nations: A Turning Point in History? Leopoldo Parada University of Leeds School of Law Date Posted: 01 Mar 2024 Last Revised: 01 Mar 2024	260
7.	Money Moves: Taxing the Wealthy at the State Level Brian D. Galle, David Gamage and Darien Shanske Georgetown University Law Center, University of Missouri School of Law and University of California, Davis - School of Law Date Posted: 12 Mar 2024 Last Revised: 12 Mar 2024	214
8.	Dynamic References to International Soft Law Agreements: Flexibility With Limits Joachim Englisch University of Münster - Faculty of Law Date Posted: 21 Feb 2024 Last Revised: 21 Feb 2024	193
9.	Keep Charitable Oversight in the IRS Philip Hackney University of Pittsburgh - School of Law Date Posted: 26 Feb 2024 Last Revised: 13 Mar 2024	186
10.	The Untold Tale of a Tax Rulings Haven Leandra Lederman Indiana University Maurer School of Law Date Posted: 29 Feb 2024 Last Revised: 27 Mar 2024	174

All Time Top Papers

As of: 02 Jan 1997 - 16 Apr 2024

Rank	Paper	Downloads
1.	The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari Glogower, Daniel J. Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, more... University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri 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 Date Posted: 13 Dec 2017 Last Revised: 14 Jul 2018	59,998
2.	The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation David Kamin, David Gamage, Ari Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel J. Hemel, Mitchell Kane, more... New York University School of Law, University of Missouri 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) Date Posted: 28 Dec 2017 Last Revised: 07 May 2019	38,780
3.	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	18,971
4.	Backdating Jeffrey L. Kwall and Stuart Duhl Loyola University Chicago School of Law and Harrison & Held, LLP (deceased) Date Posted: 26 Jul 2021 Last Revised: 26 Jul 2021	12,766
5.	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	11,746
6.	A Review of Tax Research Michelle Hanlon and Shane Heitzman Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business Date Posted: 23 Sep 2009 Last Revised: 28 Jul 2010	10,733
7.	Pursuing a Tax LLM Degree: Why and When? Paul L. Caron, Jennifer M. Kowal and Katherine Pratt Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles Date Posted: 25 Mar 2010 Last Revised: 12 Nov 2010	10,225
8.	Pursuing a Tax LLM Degree: Where? Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto Pepperdine University - Rick J. Caruso 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	8,999
9.	Taxing the Rich: Issues and Options Lily L. Batchelder and David Kamin New York University School of Law and New York University School of Law Date Posted: 18 Sep 2019 Last Revised: 01 Feb 2020	8,574
10.	Two and Twenty: Taxing Partnership Profits in Private Equity Funds Victor Fleischer UC-Irvine School of Law Date Posted: 23 Mar 2006 Last Revised: 26 Sep 2007	8,383

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