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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 22 Sep 2018 - 21 Nov 2018

Rank	Paper	Downloads
1.	The Illegality of Digital Services Taxes Under EU Law: Size Matters Ruth Mason and Leopoldo Parada University of Virginia School of Law and University of Turin-Department of Management Date Posted: 14 Nov 2018 Last Revised: 14 Nov 2018	181
2.	Tax Competition and the Ethics of Burden Sharing Ivan Ozai McGill University, Faculty of Law Date Posted: 24 Sep 2018 Last Revised: 10 Nov 2018	177
3.	Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS (Introduction) Leopoldo Parada University of Turin-Department of Management Date Posted: 15 Oct 2018 Last Revised: 15 Oct 2018	153
4.	The Mandatory Repatriation Tax Is Unconstitutional Sean P. McElroy Stanford University, School of Law, Students Date Posted: 03 Oct 2018 Last Revised: 12 Oct 2018	147
5.	The Proposed SALT Regulations May Be Doomed Andy Grewal University of Iowa - College of Law Date Posted: 13 Oct 2018 Last Revised: 21 Oct 2018	142
6.	GoTaxMe: Crowdfunding and Gifts Jeffrey H. Kahn Florida State University - College of Law Date Posted: 06 Nov 2018 Last Revised: 13 Nov 2018	138
7.	The Digital Services Tax: A Conceptual Defense Wei Cui University of British Columbia (UBC), Faculty of Law Date Posted: 07 Nov 2018 Last Revised: 07 Nov 2018	131
8.	Taxation and Democracy Wolfgang Schoen Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law Date Posted: 22 Oct 2018 Last Revised: 07 Nov 2018	125
9.	Transfer Pricing and State Aid: The Unintended Consequences of Advance Pricing Agreements Lorraine Eden and William Byrnes Texas A&M University - Department of Management and Texas A&M University School of Law Date Posted: 12 Oct 2018 Last Revised: 23 Oct 2018	122
10.	Tax-Efficient Charitable Giving of Savings or Retirement Benefits Albert Feuer Law Offices of Albert Feuer Date Posted: 02 Oct 2018 Last Revised: 23 Oct 2018	100

All Time Top Papers

As of: 02 Jan 1997 - 21 Nov 2018

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	57,705
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	36,059
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	11,835
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	11,563
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	9,531
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	8,077
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	7,910
8.	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	7,386
9.	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	7,355
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	7,264