TaxProf Weblog

There’s fairly a little bit of motion on this week’s listing of the Prime 5 Current Tax Paper Downloads, with new papers debuting on the listing at #4 and #5. The #1 paper is #153 amongst 16,755 tax papers in all-time downloads:

1. [1,964 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competitors, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
2. [781 Downloads]  Amazon and the State Assist Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
3. [425 Downloads]  How Treasury and the IRS Have Allowed Excessive-Web-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. [265 Downloads]  Everlasting Institution and Mounted Institution within the Context of the Subsidiary and the Digital Financial system, by Stoycho Dulevski (College of Nationwide and World Financial system; Google Scholar)
5. [229 Downloads]  Digital Property: A Name To Motion, by Johan David Michels (Queen Mary College of London; Google Scholar), Sharon Hartung (Technologist & Founder, Your Digital Undertaker) & Christopher Millard (Queen Mary College of London)