Sunday, August 8, 2004

There is only one change in this week’s list of the Top 5 Tax Paper Downloads on SSRN: a new paper debuts at #5:

1. Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems, by Linda Sugin (Fordham)

2. Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry, by Gerald Salamon (Indiana-Bloomington, Dep’t of Accounting), Jim Seida (Notre Dame, Dep’t of Accounting), & David Randolph (Dayton, Dep’t of Accounting)

3. The Estate Planning Implications of Goodridge v. Department of Public Health for Massachusetts Same-Sex Couples, by Jeremy Marr (Boston College)

4. E-Commerce and International Tax Planning, by Carla Carnaghan (University of Waterloo, School of Accountancy) & Kenneth J. Klassen (University of Waterloo, School of Accountancy)

5. Effective Tax Rate Changes and Earnings Stripping Following Corporate Inversion, by Jim Seida (Notre Dame, Dep’t of Accounting) & William Wempe (TCU, Dep’t of Accounting)