1. ss3,350 Downloads: Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford), Pillar 2: Rule Order, Incentives, and Tax Competition
2. 3,163 Downloads: Lily Batchelder (NYU) & David Kamin (NYU), Taxing the Rich — Issues and Options
3. 2,808 Downloads: Farok Contractor (Rutgers), Tax Avoidance by Multinational Companies: Methods, Policies, and Ethics
4. 2,778 Downloads: Edward McCaffery (USC), The Death of the Income Tax (or, the Rise of America's Universal Wage Tax)
5. 2,401 Downloads: Hugh Ault (Boston College), Some Reflections on the OECD and the Sources of International Tax Principles
6. 2,380 Downloads: Rita de la Feria (Leeds) & Michael Walpole (University of New South Wales), The Impact of Public Perceptions on General Consumption Taxes
7. 1,915 Downloads: John Paul (CUNY-Brooklyn), Exploring Virtual Currencies: How Do You Tax the Clones in the Clouds?
8. 1,857 Downloads: Dov Fischer (CUNY-Brooklyn), Michael Kraten (Houston Christian) & John Paul (CUNY-Brooklyn), For The Public Benefit: Why Purpose-Driven Companies Should Adopt, Pursue and Disclose Locally Supportive Tax Strategies
9. 1,855 Downloads: John Paul (CUNY-Brooklyn), Global Tax Governance or National Tax Discrimination: The Case of the EU vs. Apple
10. 1,854 Downloads: John Paul (CUNY-Brooklyn), Democracies in Danger: The High Cost of Global Tax Liberalization

The most downloaded tax articles in prior years:

• 2021
• 2020
• 2018
• 2015