Sunday, August 29, 2004

There are three new papers in this week’s list of the Top 5 Tax Paper Downloads on SSRN, at #’s 1, 2, and 5:

1. Do States Tax Wireless Services Inefficiently? Evidence on the Price Elasticity of Demand, by J. Gregory Sidak (American Enterprise Institute) & Allan Ingraham (Criterion Auctions)

2. Thinking about Tax, by Edward J. McCaffery (USC) & Jonathan Baron (Pennsylvania-Wharton School)

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

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. Does the “New Benefit Principle” (or the “Partnership Theory”) of Income Taxation Mandate an Income Tax at Both the Individual and Corporate Levels?, by Joseph M. Dodge (Florida State)