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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 18 Mar 2021 - 17 May 2021

Rank	Paper	Downloads
1.	Insider Giving Sureyya Burcu Avci, Cindy A. Schipani, H. Nejat Seyhun and Andrew Verstein Sabanci University School of Business, University of Michigan, Stephen M. Ross School of Business, University of Michigan, Stephen M. Ross School of Business and University of California, Los Angeles (UCLA) - School of Law Date Posted: 02 Mar 2021 Last Revised: 13 May 2021	550
2.	Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem Steven Dean and Attiya Waris Brooklyn Law School and University of Nairobi Date Posted: 09 Apr 2021 Last Revised: 10 Apr 2021	483
3.	Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications? Leopoldo Parada University of Leeds School of Law Date Posted: 12 Mar 2021 Last Revised: 14 Mar 2021	425
4.	International Effective Minimum Taxation – analysis of GloBE (Pillar Two) Joachim Englisch University of Muenster - Faculty of Law Date Posted: 19 Apr 2021 Last Revised: 21 Apr 2021	287
5.	Religious Legitimacy Phil Lord McGill University - Faculty of Law Date Posted: 16 Mar 2021 Last Revised: 13 May 2021	221
6.	For a Better GLOBE. METR: A Minimum Effective Tax Rate for Multinationals Sol Picciotto, Tommaso Faccio, Jeffery M. Kadet, Petr Jansky, Alex Cobham and Javier Garcia-Bernardo ICTD, Nottingham University Business School, University of Washington - School of Law, Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies, Tax Justice Network and University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR) Date Posted: 24 Mar 2021 Last Revised: 25 Mar 2021	208
7.	The Reasonable Robot: Artificial Intelligence and the Law (Excerpt) Ryan Abbott University of Surrey School of Law Date Posted: 29 Jun 2020 Last Revised: 15 Apr 2021	207
8.	The Case for a Sustainable Excess Profits Tax Allison Christians and Tarcisio Diniz Magalhaes McGill University - Faculty of Law and University of Antwerp Faculty of Law Date Posted: 28 Mar 2021 Last Revised: 29 Mar 2021	206
9.	Regulation and Redistribution with Lives in the Balance Daniel J. Hemel University of Chicago - Law School Date Posted: 29 Mar 2021 Last Revised: 29 Mar 2021	155
10.	A New Feudalism: Selfish Genes, Great Wealth and the Rise of the Dynastic Family Trust Eric A. Kades William & Mary Law School Date Posted: 10 Mar 2021 Last Revised: 12 Mar 2021	153

All Time Top Papers

As of: 02 Jan 1997 - 17 May 2021

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 J. 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	59,606
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 J. 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: 07 May 2019	37,924
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	16,795
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	11,658
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	11,243
6.	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	10,349
7.	Pursuing a Tax LLM Degree: Why and When? Paul L. Caron, Jennifer M. Kowal and Katherine Pratt Pepperdine University - Rick J. Caruso School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles Date Posted: 25 Mar 2010 Last Revised: 12 Nov 2010	9,181
8.	Pursuing a Tax LLM Degree: Where? Paul L. Caron, Jennifer M. Kowal, Katherine Pratt and Theodore P. Seto Pepperdine University - Rick J. Caruso 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	8,482
9.	A Review of Tax Research Michelle Hanlon and Shane Heitzman Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California - Marshall School of Business Date Posted: 23 Sep 2009 Last Revised: 28 Jul 2010	8,271
10.	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	8,187