Recent Top Papers (60 days)

As of: 21 Jul 2017 - 19 Sep 2017
Rank Paper Downloads
1.

Federal Tax Procedure (2017 Practitioner Ed.)

University of Houston School of Law
619
2.

Is Efficiency Biased?

Yale University - Law School
339
3.

When Did Tax Avoidance Become Respectable?

University of California, Los Angeles (UCLA) - School of Law
230
4.

Codification of the Tax Law and the Emergence of the Staff of the Joint Committee on Taxation

University of Virginia School of Law
153
5.

Distributive Justice and Donative Intent

Chicago-Kent College of Law
147
6.

Inverted Theories

University of Chicago - Law School and University of Chicago Law School
136
7.

Using New Zealand Trusts to Escape Other Countries' Taxes

University of Auckland - Faculty of Law
114
8.

New View Integration

University of Chicago - Law School
107
9.

U.S. Firms on Foreign (Tax) Holidays

Singapore Management University - School of Accountancy, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
90
10.

Who Would Benefit from Repealing Tampon Taxes? Empirical Evidence from New Jersey

University of Richmond School of Law and University of Chicago - Law School
89

All Time Top Papers

As of: 02 Jan 1997 - 19 Sep 2017
Rank Paper Downloads
1.

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
11,448
2.

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

Boston College Law School
9,652
3.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
8,290
4.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
7,807
5.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
7,612
6.

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
6,982
7.

Death and Taxes and Zombies

Arizona State University (ASU) - Sandra Day O'Connor College of Law
6,648
8.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Case Western Reserve University School of Law and Cato Institute
6,448
9.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

University of San Diego School of Law
6,374
10.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

University of Michigan Law School and University of Michigan Law School
6,049