Sunday, September 5, 2004

This week’s papers comprising the Top 5 Tax Paper Downloads on SSRN are identical to last week’s, with #3 and #5 switching places:

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

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

3. 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)

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