Recent Top Papers (60 days)

As of: 29 Apr 2017 - 28 Jun 2017
Rank Paper Downloads
1.

The Rise and Fall of the Destination-Based Cash Flow Tax: What Was That All About? (Presentation Slides)

New York University School of Law
233
2.

Can New York Publish President Trump's State Tax Returns?

affiliation not provided to SSRN
223
3.

A Taxonomy for Tax Loopholes

University of California Hastings College of the Law
183
4.

Shareholder Wealth Effects of Border Adjustment Taxation

University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill and University of North Carolina at Chapel Hill
146
5.

Why Don't White Supremacists Pay Taxes?

University of Tennessee College of Law
146
6.

Citizenship Overreach

Temple University - James E. Beasley School of Law
137
7.

The Case against BEPS – Lessons for Coordination

University of Florida Levin College of Law
133
8.

Taxation, Competitiveness, and Inversions: A Response to Kleinbard

University of Pennsylvania Law School
129
9.

Territoriality and the Original Intent of Subpart F

University of Michigan Law School
124
10.

Business Taxes Reinvented: The Dual Business Enterprise Income Tax

USC Gould School of Law
120

All Time Top Papers

As of: 02 Jan 1997 - 28 Jun 2017
Rank Paper Downloads
1.

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
11,401
2.

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

Boston College Law School
9,139
3.

Backdating

Loyola University Chicago School of Law and Harrison & Held, LLP
8,051
4.

Families Facing Tax Increases Under Trump's Tax Plan

New York University School of Law
7,779
5.

Pursuing a Tax LLM Degree: Why and When?

Pepperdine University - School of Law, Loyola Law School Los Angeles and Loyola Law School Los Angeles
7,563
6.

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
6,910
7.

Death and Taxes and Zombies

Arizona State University (ASU) - Sandra Day O'Connor College of Law
6,595
8.

Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA

Case Western Reserve University School of Law and Cato Institute
6,436
9.

Two and Twenty: Taxing Partnership Profits in Private Equity Funds

University of San Diego School of Law
6,321
10.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

University of Michigan Law School and University of Michigan Law School
5,923