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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 24 Jan 2019 - 25 Mar 2019

Rank	Paper	Downloads
1.	A Constitutional Wealth Tax Ari D. Glogower Ohio State University (OSU) - Michael E. Moritz College of Law Date Posted: 08 Feb 2019 Last Revised: 28 Feb 2019	348
2.	Basis of Grantor Trust Assets Before the Grantor's Death Jeffrey Pennell Emory University School of Law Date Posted: 31 Jan 2019 Last Revised: 31 Jan 2019	194
3.	Tax Wars: The Battle over Taxing Global Digital Commerce Arthur J. Cockfield Queen's University - Faculty of Law Date Posted: 28 Jan 2019 Last Revised: 28 Jan 2019	192
4.	The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future Blazej Kuzniacki Ministry of Finance of Poland Date Posted: 11 Feb 2019 Last Revised: 11 Feb 2019	154
5.	How The Netherlands Became a Tax Haven for Multinationals Jan Vleggeert and Henk Vording Leiden University - Leiden Law School and Leiden University - Leiden Law School Date Posted: 29 Jan 2019 Last Revised: 29 Jan 2019	142
6.	Inequality Snowballing Zachary D. Liscow and Daniel Giraldo Paez Yale University - Law School and Yale University - Yale Date Posted: 12 Feb 2019 Last Revised: 12 Feb 2019	126
7.	The Fraud Triangle and Tax Evasion Leandra Lederman Indiana University Maurer School of Law Date Posted: 28 Feb 2019 Last Revised: 28 Feb 2019	122
8.	The Architecture of a Basic Income Miranda Perry Fleischer and Daniel Jacob Hemel University of San Diego School of Law and University of Chicago - Law School Date Posted: 08 Mar 2019 Last Revised: 14 Mar 2019	122
9.	The Substance Over Form Doctrine and the Up-C Gladriel Shobe Brigham Young University - J. Reuben Clark Law School Date Posted: 15 Jan 2019 Last Revised: 07 Mar 2019	106
10.	Tangled Up in Tax: The Nonprofit Sector and the Federal Tax System Daniel Jacob Hemel University of Chicago - Law School Date Posted: 30 Jan 2019 Last Revised: 30 Jan 2019	100

All Time Top Papers

As of: 02 Jan 1997 - 25 Mar 2019

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 D. Glogower, Daniel Jacob 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, 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 Date Posted: 13 Dec 2017 Last Revised: 14 Jul 2018	58,793
2.	The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, more... 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) Date Posted: 28 Dec 2017 Last Revised: 14 Jul 2018	36,936
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	12,339
4.	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	11,581
5.	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	9,837
6.	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	8,104
7.	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	8,019
8.	Are We Heading Towards a Corporate Tax System Fit for the 21st Century? Michael P. Devereux and John Vella Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation Date Posted: 03 Dec 2014 Last Revised: 31 Oct 2018	7,679
9.	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	7,523
10.	Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs Gladriel Shobe Brigham Young University - J. Reuben Clark Law School Date Posted: 06 Sep 2017 Last Revised: 03 May 2018	7,280