Recent Top Papers (60 days)

As of: 23 Mar 2022 - 22 May 2022
Rank Paper Downloads
1.

How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record

University of Chicago - Law School
533
2.

Taxing Robots

University of Leeds and Independent
397
3.

A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter

Yale Law School
371
4.

Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy

University of National and World Economy (UNWE)
358
5.

Where Nonprofits Incorporate and Why It Matters

University of Florida Levin College of Law
320
6.

Digital Assets: A Call To Action

Queen Mary University of London, School of Law - Centre for Commercial Law Studies, affiliation not provided to SSRN and Queen Mary University of London, School of Law - Centre for Commercial Law Studies
303
7.

The Use of New Technologies in VAT and Taxpayers’ Rights

University of Copenhagen - Faculty of Law
209
8.

Filing While Black: The Casual Racism of the Tax Law

Brooklyn Law School
208
9.

Taxation and the Knowledge Economy

Bournemouth University Business School and Bournemouth University Business School
202
10.

Tailoring Developing Country Advice: A Response to Noam Noked

University of Leeds School of Law
193

All Time Top Papers

As of: 02 Jan 1997 - 22 May 2022
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
59,760
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)
38,429
3.

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

Boston College Law School
18,139
4.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP (deceased)
11,773
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
11,683
6.

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
10,874
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
9,626
8.

A Review of Tax Research

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business
9,085
9.

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
8,705
10.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,217