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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 02 Apr 2023 - 01 Jun 2023

Rank	Paper	Downloads
1.	GILTI and the GloBE Heydon Wardell-Burrus Oxford University Centre for Business Taxation Date Posted: 02 Feb 2023 Last Revised: 13 Apr 2023	492
2.	The Unacknowledged Realities of Extraterritorial Taxation Laura Snyder Association of Americans Resident Overseas (AARO) Date Posted: 24 May 2023 Last Revised: 24 May 2023	330
3.	Taxation of Information and the Data Revolution Yariv Brauner University of Florida Levin College of Law Date Posted: 11 Apr 2023 Last Revised: 11 Apr 2023	308
4.	Capital Taxation and Market Power Kimberly A. Clausing UCLA School of Law Date Posted: 22 Apr 2023 Last Revised: 24 Apr 2023	235
5.	The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities Ike Brannon and Matthew Winden The Jack Kemp Foundation and UW-Whitewater Date Posted: 30 Mar 2023 Last Revised: 26 Apr 2023	231
6.	The Inflation Reduction Act's Impact on Tax Compliance—and Fiscal Sustainability Natasha Sarin and Mark J. Mazur Yale University Law School and Yale School of Management and U.S. Department of the Treasury, Internal Revenue Service Date Posted: 21 May 2023 Last Revised: 21 May 2023	191
7.	Outgroup Bias and the Unacceptability of Tax Fraud Marco Mendoza Avina, Vincent Arel-Bundock, André Blais, Rita de la Feria and Allison Harell Harvard University, Université de Montréal, University of Montreal - Department of Political Science, University of Leeds and Université du Québec à Montréal Date Posted: 04 Apr 2023 Last Revised: 05 Apr 2023	180
8.	The Weakness of Neighborhood Revitalization Planning in the Low-Income Housing Tax Credit Program: Warnings from Connecticut Noah Kazis and Katherine M. O'Regan University of Michigan Law School and New York University (NYU) - Robert F. Wagner Graduate School of Public Service Date Posted: 25 Apr 2023 Last Revised: 25 Apr 2023	168
9.	Wayward Samaritans: 'Non-Profit' Hospitals and Their Tax Exempt Status Daniel G. Bird and Eric Maier Kellogg, Hansen, Todd, Figel & Frederick PLLC and Kellogg, Hansen, Todd, Figel & Frederick PLLC Date Posted: 14 Apr 2023 Last Revised: 15 Apr 2023	150
10.	Corporate Tax Planning and Industry Concentration John Gallemore, Jesse van der Geest, Martin Jacob and Christian Peters University of North Carolina Kenan-Flagler Business School, Tilburg University, WHU - Otto Beisheim School of Management and Tilburg University Date Posted: 10 Apr 2023 Last Revised: 10 Apr 2023	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 Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. 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, 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 Date Posted: 13 Dec 2017 Last Revised: 14 Jul 2018	59,910
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 J. Hemel, Mitchell Kane, more... 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) Date Posted: 28 Dec 2017 Last Revised: 07 May 2019	38,621
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	18,724
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	12,266
5.	Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Tax Law (as enacted in ATRA) 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	11,713
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	10,038
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	10,009
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	8,885
9.	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	8,249
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	8,241