Recent Top Papers (60 days)

As of: 29 Dec 2019 - 27 Feb 2020
Rank Paper Downloads
1.

A New Global Tax Deal for the Digital Age

McGill University - Faculty of Law and McGill University - Faculty of Law
312
2.

How Big is Profit Shifting?

Reed College - Department of Economics
275
3.

Tax Wars: How to End the Conflict over Taxing Global Digital Commerce

Queen's University - Faculty of Law
178
4.

The Perils of Common Ownership: The Flooding Phenomenon

Columbia University, Law School, Students
173
5.

From Tax Policy to Social Insurance (Presentation Slides)

University of Southern California Gould School of Law
143
6.

Reversing the Fortunes of Active Funds

Bar-Ilan University - Faculty of Law and University of Pennsylvania Law School
126
7.

Important Developments in Federal Income Taxation

Creighton University - School of Law
117
8.

The OECD Unified Approach: Nexus, Scope, and Coexisting With DSTs

Duke Law School
105
9.

Wealth Tax Design: Lessons from Estate Tax Avoidance

University of California, Los Angeles (UCLA) - School of Law and University of California, Los Angeles (UCLA) - School of Law
105
10.

The Private Foundation Excise Tax on Self-Dealing: Contours, Comparisons, and Character

Loyola Law School Los Angeles
97

All Time Top Papers

As of: 02 Jan 1997 - 27 Feb 2020
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
59,324
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)
37,504
3.

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

Boston College Law School
13,737
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
11,613
5.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
10,474
6.

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
8,518
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
8,447
8.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
8,126
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
7,973
10.

Private Benefits in Public Offerings: Tax Receivable Agreements in IPOs

Brigham Young University - J. Reuben Clark Law School
7,314