TaxProf Weblog

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 #5. The #1 paper is #145 amongst 16,777 tax papers in all-time downloads:

1. [2,016 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competitors, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
2. [832 Downloads]  Amazon and the State Help Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
3. [446 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. [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)
5. [286 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)