TaxProf Weblog

This week’s checklist of the High 5 Current Tax Paper Downloads is similar as final week’s checklist, with some reshuffling of the order inside the High 5. The #1 paper is #137 amongst 16,786 tax papers in all-time downloads:

1. [2,077 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competitors, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
2. [866 Downloads]  Amazon and the State Support Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
3. [484 Downloads]  How Treasury and the IRS Have Allowed Excessive-Internet-Price Taxpayers to Exploit Stepped-Up Foundation on Intergenerational Wealth Transfers, and How They Can Cease It: Solutions to Query for the File, by Daniel Hemel (Chicago; Google Scholar)
4. [317 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
5. [297 Downloads]  Everlasting Institution and Mounted Institution within the Context of the Subsidiary and the Digital Economic system, by Stoycho Dulevski (College of Nationwide and World Economic system; Google Scholar)

https://taxprof.typepad.com/taxprof_blog/2022/05/the-top-five-new-tax-papers.html