TaxProf Blog


Sunday, January 2, 2022

The Top Five New Tax Papers

There is quite a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers joining the list at #3, #4, and #5:

  1. SSRN Logo (2018)[180 Downloads]  Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
  2. [169 Downloads]  Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
  3. [129 Downloads]  Because Not Always B Comes After A: Critical Reflections on the New Article 12B of the UN Model Tax Convention on Automated Digital Services, by Andrés Báez (Universidad Carlos III de Madrid)
  4. [124 Downloads]  The Tax Materiality Principle, by Bronte Klein & Eelco van der Enden (Global Reporting Initiative)
  5. [84 Downloads]  Whose Child Is This? Improving Child-Claiming Rules in Safety Net Programs, by Jacob Goldin (Stanford; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)

https://taxprof.typepad.com/taxprof_blog/2022/01/the-top-five-new-tax-papers.html

Scholarship, Tax, Tax Scholarship, Top 5 Downloads | Permalink



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