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Tax Law & Policy eJournals

Recent Top Papers (60 days)

As of: 22 Mar 2019 - 21 May 2019

Rank	Paper	Downloads
1.	Taxing the Digital Economy Post BEPS ... Seriously Andrés Báez and Yariv Brauner Universidad Carlos III de Madrid and University of Florida Levin College of Law Date Posted: 28 Mar 2019 Last Revised: 11 Apr 2019	452
2.	Residual Profit Allocation by Income Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schoen and John Vella Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation Date Posted: 22 Mar 2019 Last Revised: 28 Mar 2019	406
3.	Fixing Philanthropy: A Vision for Charitable Giving and Reform Roger Colinvaux Catholic University of America (CUA) - Columbus School of Law Date Posted: 21 Mar 2019 Last Revised: 19 Apr 2019	171
4.	Critical Tax Thinking Edward D. Kleinbard University of Southern California Gould School of Law Date Posted: 18 Apr 2019 Last Revised: 15 May 2019	124
5.	The Digital Services Tax as a Tax on Location-Specific Rent Wei Cui and Nigar Hashimzade University of British Columbia (UBC), Faculty of Law and Durham University - Department of Economics and Finance Date Posted: 07 Feb 2019 Last Revised: 11 Apr 2019	122
6.	International Effective Minimum Taxation – The GLOBE Proposal Johannes Becker and Joachim Englisch University of Muenster - Institute of Public Economics and University of Muenster - Faculty of Law Date Posted: 09 May 2019 Last Revised: 11 May 2019	114
7.	Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance Michael Blackwell London School of Economics - Law Department Date Posted: 15 Apr 2019 Last Revised: 15 Apr 2019	113
8.	Less Trust Means More Trusts Bridget J. Crawford Pace University School of Law Date Posted: 22 Apr 2019 Last Revised: 26 Apr 2019	92
9.	A Historical Examination of the Constitutionality of the Federal Estate Tax Henry Lowenstein, Ph.d. and Kathryn Kisska-Schulze Coastal Carolina University and Clemson University College of Business Date Posted: 12 Apr 2019 Last Revised: 12 Apr 2019	92
10.	'Who Speaks for Tax Equity and Tax Fairness?': Stanley Surrey and the Tax Legislative Process George K. Yin University of Virginia School of Law Date Posted: 22 Apr 2019 Last Revised: 16 May 2019	88

All Time Top Papers

As of: 02 Jan 1997 - 21 May 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	59,011
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: 07 May 2019	37,150
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	12,589
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	11,586
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	9,956
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	8,112
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	8,073
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	7,820
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	7,608
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	7,290