Sunday, May 9, 2004
This week’s list of the Top 5 Tax Paper Downloads on SSRN represents the most dramatic change to date, with 2 new papers cracking the Top 5:
1. Corporations, Society and the State: A Defense of the Corporate Tax, by Reuven Avi-Yonah (Michigan)
2. The Dividend Divide in Anglo-American Corporate Taxation, by Steven Bank (UCLA)
3. Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management, by Cristi Gleason (Iowa – Dep’t of Accounting) & Lillian Mills (Arizona – College of Business & Public Administration)
4. Masking Redistribution (or its Absence) by Jonathan Baron (Penn – Wharton) & Edward McCaffery (USC)
5. The Progressive Consumption Tax Revisited, by Steven Bank (UCLA)
