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SSRN Top Downloads For
Tax Law & Policy eJournals

ALL TIME TOP PAPERS for all papers in this SSRN eLibrary subject area
2 Jan 1997 through 28 Mar 2017

Rank Downloads Paper Title
1 11,363 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 to database: 17 Nov 2012
Last Revised: 22 Apr 2013
2 8,580 Some Reflections on the OECD and the Sources of International Tax Principles
Hugh J. Ault
Boston College Law School
Date posted to database: 3 Jul 2013
Last Revised: 2 Apr 2014
3 7,752 Backdating
Jeffrey L. Kwall and Stuart Duhl
Loyola University Chicago School of Law and Harrison & Held, LLP
Date posted to database: 27 Mar 2008
Last Revised: 24 Jun 2009
4 7,592 Families Facing Tax Increases Under Trump's Tax Plan
Lily L. Batchelder
New York University School of Law
Date posted to database: 26 Sep 2016
Last Revised: 30 Oct 2016
5 7,499 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 to database: 25 Mar 2010
Last Revised: 12 Nov 2010
6 6,759 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 to database: 28 Apr 2010
Last Revised: 25 May 2010
7 6,516 Death and Taxes and Zombies
Adam Chodorow
Arizona State University (ASU) - Sandra Day O'Connor College of Law
Date posted to database: 24 Apr 2012
Last Revised: 8 Mar 2013
8 6,429 Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA
Jonathan H. Adler and Michael F. Cannon
Case Western Reserve University School of Law and Cato Institute
Date posted to database: 15 Jul 2012
Last Revised: 1 Jul 2013
9 6,230 Two and Twenty: Taxing Partnership Profits in Private Equity Funds
Victor Fleischer
University of San Diego School of Law
Date posted to database: 23 Mar 2006
Last Revised: 26 Sep 2007
10 5,618 Optimal Capital Structure
Jules H. van Binsbergen, John R. Graham and Jie Yang
University of Pennsylvania - The Wharton School, Duke University and Board of Governors of the Federal Reserve System
Date posted to database: 20 Jan 2011
Last Revised: 15 Sep 2013

RECENT TOP PAPERS for all papers first announced in the last 60 days
27 Jan 2017 through 28 Mar 2017

Rank Downloads Paper Title
1 1,680 The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint
Michael J. Graetz
Columbia Law School
Date posted to database: 3 Feb 2017
Last Revised: 22 Feb 2017
2 579 How Donald Trump Can Keep His Campaign Promises, Grow the Economy, Cut Tax Rates, Repatriate Offshore Earnings, Reduce Income Inequality, Keep Jobs in the United States, Reduce the Deficit, and Save the World
David S. Miller
Proskauer
Date posted to database: 1 Feb 2017
Last Revised: 1 Mar 2017
3 443 Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing
Lily L. Batchelder
New York University School of Law
Date posted to database: 25 Jan 2017
Last Revised: 5 Feb 2017
4 379 Predicting Stock Market Prices with Physical Laws
Jack Manhire
Texas A&M University School of Law
Date posted to database: 30 Jan 2017
Last Revised: 22 Feb 2017
5 269 House Plan's Bad Math: Over-Estimates of Revenue from a Border Adjustment
David Kamin and Brad Setser
New York University School of Law and Council on Foreign Relations
Date posted to database: 15 Mar 2017
Last Revised: 15 Mar 2017
6 250 Background and Current Status of FATCA
William Byrnes and Robert J. Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Date posted to database: 8 Mar 2017
Last Revised: 8 Mar 2017
7 205 Destination-Based Cash Flow Taxation
Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Date posted to database: 13 Feb 2017
Last Revised: 27 Mar 2017
8 191 The First McGee Annual Report on the Best and Worst States for Business
Robert W. McGee
Fayetteville State University - Department of Accounting
Date posted to database: 16 Mar 2017
Last Revised: 18 Mar 2017
9 163 The EU Apple Case: Who Has a Dog in the Fight?
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Date posted to database: 8 Feb 2017
Last Revised: 21 Feb 2017
10 152 How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal
William Byrnes
Texas A&M University School of Law
Date posted to database: 15 Feb 2017
Last Revised: 10 Mar 2017





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