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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 23 Nov 2018 - 22 Jan 2019

Rank	Paper	Downloads
1.	How Data Should (Not) Be Taxed Johannes Becker, Joachim Englisch and Deborah Schanz University of Muenster - Institute of Public Economics, University of Muenster - Faculty of Law and Ludwig Maximilian University of Munich - Faculty of Business Administration (Munich School of Management) Date Posted: 14 Dec 2018 Last Revised: 14 Dec 2018	370
2.	The Proposed Section 163(j) Regulations David S. Miller, Sejin Park, Mani Kakkar and Sean Webb Proskauer Rose LLP, Proskauer Rose LLP - Proskauer Rose LLP (L.A. Office), Proskauer Rose LLP and Proskauer Date Posted: 26 Dec 2018 Last Revised: 11 Jan 2019	245
3.	Ten Reasons to Prefer Tax Partnerships Over S-Corporations Bradley T. Borden Brooklyn Law School Date Posted: 15 Jan 2019 Last Revised: 15 Jan 2019	240
4.	The Impact of Soda Taxes: Pass-through, Tax Avoidance, and Nutritional Effects Stephan Seiler, Anna Tuchman and Song Yao Stanford Graduate School of Business, Northwestern - Kellogg and University of Minnesota - Twin Cities - Carlson School of Management Date Posted: 27 Dec 2018 Last Revised: 16 Jan 2019	237
5.	'Tax Nudges': Legal Aspects of Behaviourally Informed Strategies to Enhance Tax Compliance Koos Boer and Hans Gribnau Leiden University and Tilburg Law School Date Posted: 27 Dec 2018 Last Revised: 27 Dec 2018	121
6.	Cloudy with a Chance of Taxation Rifat Azam and Orly Mazur Harry Radzyner School of Law, Interdisciplinary Center Herzliya and Southern Methodist University - Dedman School of Law Date Posted: 05 Dec 2018 Last Revised: 18 Jan 2019	120
7.	Sustainable Tax Governance and Transparency Hans Gribnau and Ave-Geidi Jallai Tilburg Law School and Tax Law Department, Tilburg Law School, Tilburg University Date Posted: 09 Dec 2018 Last Revised: 18 Dec 2018	112
8.	The Tax Cuts and Jobs Act of 2017 (TCJA) and Its Impact on Investors, Their Trusts, Investment Entities, Retirement Plans and Estates -- Part 1 Tax Reform for Individuals Dean Marsan FATCA Consultant--Florida Date Posted: 30 Nov 2018 Last Revised: 30 Nov 2018	110
9.	Locating Affordable Housing: The Legal System's Misallocation of Subsidized Housing Incentives Brandon Weiss University of Missouri at Kansas City Date Posted: 28 Dec 2018 Last Revised: 28 Dec 2018	108
10.	Tax Reform Made Me Do It! Michelle Hanlon, Jeffrey L. Hoopes and Joel B. Slemrod Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan, Stephen M. Ross School of Business Date Posted: 29 Nov 2018 Last Revised: 05 Dec 2018	107

All Time Top Papers

As of: 02 Jan 1997 - 22 Jan 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	58,438
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	36,683
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	12,079
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	11,569
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	9,693
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	8,092
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	7,945
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	7,509
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	7,429
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	7,274