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The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

  1. SSRN Logo (2018)[641 Downloads]  On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
  2. [335 Downloads]  Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
  3. [279 Downloads]  The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
  4. [179 Downloads]  The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
  5. [173 Downloads]  Public Rights and Taxation: A Brief Response to Professor Parrillo, by Ann Woolhandler (Virginia; Google Scholar)

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