Recent Top Papers (60 days)

As of: 22 Mar 2019 - 21 May 2019
Rank Paper Downloads
1.

Taxing the Digital Economy Post BEPS ... Seriously

Universidad Carlos III de Madrid and University of Florida Levin College of Law
452
2.

Residual Profit Allocation by Income

Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
406
3.

Fixing Philanthropy: A Vision for Charitable Giving and Reform

Catholic University of America (CUA) - Columbus School of Law
171
4.

Critical Tax Thinking

University of Southern California Gould School of Law
124
5.

The Digital Services Tax as a Tax on Location-Specific Rent

University of British Columbia (UBC), Faculty of Law and Durham University - Department of Economics and Finance
122
6.

International Effective Minimum Taxation – The GLOBE Proposal

University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law
114
7.

Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance

London School of Economics - Law Department
113
8.

Less Trust Means More Trusts

Pace University School of Law
92
9.

A Historical Examination of the Constitutionality of the Federal Estate Tax

Coastal Carolina University and Clemson University College of Business
92
10.

'Who Speaks for Tax Equity and Tax Fairness?': Stanley Surrey and the Tax Legislative Process

University of Virginia School of Law
88

All Time Top Papers

As of: 02 Jan 1997 - 21 May 2019
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
59,011
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)
37,150
3.

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

Boston College Law School
12,589
4.

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
11,586
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
9,956
6.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,112
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
8,073
8.

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
7,820
9.

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
7,608
10.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,290