TaxProf Weblog

By Paul Caron

There’s a little bit of motion on this week’s listing of the Prime 5 Current Tax Paper Downloads, with a brand new paper debuting on the listing at #3:

1. [666 Downloads]  On the Evolving VAT Idea of Mounted Institution, by Rita de la Feria (Leeds; Google Scholar)
2. [323 Downloads]  Tax Administrative Steering: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian College of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
3. [317 Downloads]  The Proposal for a Minimal World Tax: Crucial Reflections, by Leopoldo Parada (Leeds; Google Scholar)
4. [238 Downloads]  The New Worldwide Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
5. [223 Downloads]  Revitalizing The Era-Skipping Switch Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (People for Tax Equity)

https://taxprof.typepad.com/taxprof_blog/2022/03/the-top-five-new-tax-papers.html