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:
[180 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [169 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [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)
- [124 Downloads] The Tax Materiality Principle, by Bronte Klein & Eelco van der Enden (Global Reporting Initiative)
- [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