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22 Jun 2011, 5:18 am by Peter
  On July 1, 2010 Wyoming became the latest state to begin charging 4% sales tax on digital downloads held for permanent use. [read post]
25 Jan 2023, 4:00 am by Paul Caron
Rank Name School Downloads 1 Cass Sunstein Harvard 43,282 2 Daniel Solove George Washington 28,479 3 Lucian Bebchuk Harvard 27,727 4 Mark Lemley Stanford 21,131 5 Orin Kerr UC-Berkeley 19,608 6 Lawrence Trautman Texas A&M 19,518 7 Roberto Tallarita Harvard 15,229 8 Brian Frye Kentucky 14,991 9 Bernard Black Northwestern... [read post]
25 May 2014, 8:32 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and new papers debuting on the list at #4 and #5: [281 Downloads] The New Flat Tax: A Modest Proposal for a Constitutionally Apportioned... [read post]
12 Sep 2010, 1:47 pm by Paul Caron
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 debuting on the list at #2, #3, #4, and #5: 1. [696 Downloads] Constitutional Decapitation and Health Care, by Steven J. [read post]
26 Jun 2011, 3:00 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [265 Downloads] Series LLCs in Real Estate Transactions, by Bradley T. [read post]
5 Feb 2017, 1:00 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: [1,833 Downloads] Problems with Destination-Based Corporate Taxes and the Ryan Blueprint, by Reuven Avi-Yonah (Michigan; moving to UC-Irvine) & Kimberly... [read post]
3 May 2015, 6:00 am by Paul Caron
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 debuting on the list at #4 and #5: [247 Downloads] Can Sharing Be Taxed? [read post]
22 May 2016, 8:20 am by Paul Caron
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 new papers debuting on the list at #4 and #5: [372 Downloads] The Panama Papers and Tax Morality, by Usman W. [read post]
12 Jun 2016, 10:00 am by Paul Caron
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 a new paper debuting on the list at #4: [412 Downloads] Google's 'Alphabet Soup' in Delaware, by Bret Bogenschneider (Vienna) & Ruth Heilmeier (Cologne) [328... [read post]
19 Jul 2009, 11:10 am
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [472 Downloads] Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear, by Howard Abrams... [read post]
3 Jul 2016, 7:10 am by Paul Caron
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 news papers debuting on the list at #4 and #5: [349 Downloads] Following the Money: Lessons from the Panama Papers, Part 1: Tip of the... [read post]
6 Nov 2016, 7:00 am by Paul Caron
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4 and a re-shuffling of the order within the Top 5. [read post]
13 Jun 2010, 10:50 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [532 Downloads] Pursuing a Tax LLM Degree: Where? [read post]
15 Feb 2015, 3:00 am by Paul Caron
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 debuting on the list at #3, #4, and #5: [149 Downloads] David Foster Wallace on Tax Policy, How to Be an Adult, and... [read post]
1 Jan 2012, 8:39 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [560 Downloads] Nine Bean-Rows LLC: Using the Limited Liability Company to Hold Vacation Homes and Other Personal-Use Property, by... [read post]
3 Mar 2012, 9:01 pm by Paul Caron
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with the #4 and #5 papers swapping positions on the list: 1. [367 Downloads] Scriveners’ Errors, Drafting Errors, Operational Failures, Retroactive Amendments, Reformations, ERISA, and the Tax Qualification of Pension Plan Trusts,... [read post]
26 May 2013, 12:01 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: 1. [345 Downloads] Using a Sledgehammer to Crack a Nut: Why FATCA Will Not Stand, by Frederic Alain Behrens (J.D.... [read post]
20 Apr 2014, 7:43 am by Paul Caron
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting on the list at #4 and #5: [412 Downloads] Submission to Finance Department on Implementation of FATCA in Canada, by Allison Christians (McGill) & Arthur... [read post]