Sunday, August 22, 2004

There is a new entry in this week’s list of the Top 5 Tax Paper Downloads on SSRN at #5:

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

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

3. 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)

4. 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)

5. Conceptualizing the Fat Tax: The Role of Food Taxes in Developed Economies, by Jeff Strnad (Stanford)