October 3, 2004

This week’s list of the Top 5 Tax Paper Downloads on SSRN is the same as last week’s:

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

4. 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)

5. More Revenues, Less Distortion? Responding to Cross-Border Tax Arbitrage, by Daniel Shaviro (NYU)