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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 23 Mar 2022 - 22 May 2022

Rank	Paper	Downloads
1.	How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record Daniel J. Hemel University of Chicago - Law School Date Posted: 24 Mar 2022 Last Revised: 25 Mar 2022	533
2.	Taxing Robots Rita de la Feria and Maria Amparo Grau Ruiz University of Leeds and Independent Date Posted: 09 Apr 2022 Last Revised: 09 Apr 2022	397
3.	A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter Andrew Granato Yale Law School Date Posted: 21 Apr 2022 Last Revised: 24 Apr 2022	371
4.	Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy Stoycho Dulevski University of National and World Economy (UNWE) Date Posted: 30 Mar 2022 Last Revised: 30 Mar 2022	358
5.	Where Nonprofits Incorporate and Why It Matters Peter Molk University of Florida Levin College of Law Date Posted: 25 Mar 2022 Last Revised: 11 Apr 2022	320
6.	Digital Assets: A Call To Action Johan David Michels, Sharon Hartung and Christopher Millard Queen Mary University of London, School of Law - Centre for Commercial Law Studies, affiliation not provided to SSRN and Queen Mary University of London, School of Law - Centre for Commercial Law Studies Date Posted: 24 Sep 2021 Last Revised: 26 Sep 2021	303
7.	The Use of New Technologies in VAT and Taxpayers’ Rights Marta Papis-Almansa University of Copenhagen - Faculty of Law Date Posted: 16 Feb 2022 Last Revised: 18 Apr 2022	209
8.	Filing While Black: The Casual Racism of the Tax Law Steven Dean Brooklyn Law School Date Posted: 12 Apr 2022 Last Revised: 12 May 2022	208
9.	Taxation and the Knowledge Economy Alan K. Kirkpatrick and Anne Fairpo Bournemouth University Business School and Bournemouth University Business School Date Posted: 06 Apr 2022 Last Revised: 08 Apr 2022	202
10.	Tailoring Developing Country Advice: A Response to Noam Noked Leopoldo Parada University of Leeds School of Law Date Posted: 03 Apr 2022 Last Revised: 03 Apr 2022	193

All Time Top Papers

As of: 02 Jan 1997 - 22 May 2022

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	59,760
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	38,429
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	18,139
4.	Backdating Jeffrey L. Kwall and Stuart Duhl Loyola University Chicago School of Law and Harrison & Held, LLP (deceased) Date Posted: 26 Jul 2021 Last Revised: 26 Jul 2021	11,773
5.	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	11,683
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	10,874
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	9,626
8.	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	9,085
9.	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	8,705
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	8,217