TaxProf Weblog

By Paul Caron

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

1. [659 Downloads]  On the Evolving VAT Idea of Fastened Institution, by Rita de la Feria (Leeds; Google Scholar)
2. [349 Downloads]  Ideas-based Tax Drafting and Pals. On Guidelines, Requirements, Fictions and Authorized Ideas, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
3. [309 Downloads]  The Proposal for a Minimal World Tax: Vital Reflections, by Leopoldo Parada (Leeds; Google Scholar)
4. [225 Downloads]  The New Worldwide Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
5. [209 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/2022/02/the-top-five-new-tax-papers-3.html