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The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper, a new paper debuting on the list at #4, and a paper returning to the list at #5.

  1. SSRN Logo (2018)[351 Downloads]  Hyosung Corp.: The Tax Treaty-Domestic Tax Law Interaction, by Dhruv Janssen-Sanghavi (Maastricht; Google Scholar)
  2. [324 Downloads]  Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures, by Błażej Kuźniacki (Lazarski; Google Scholar) & Reuven Avi-Yonah (Michigan; Google Scholar)
  3. [320 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 – The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
  4. [187 Downloads]  State Tax Discrimination And Internal Consistency, by Michael T. Fatale (General Counsel, Massachusetts Department of Revenue; Adjunct Professor, Boston College and Boston University)
  5. [168 Downloads]  ERISA and the Failure of Employers to Perform their Fiduciary Duties: Evidence from a Survey of Health Plan Administrators, by Amy Monahan (Minnesota; Google Scholar), Jeffrey Pfeffer (Stanford; Google Scholar), Barak Richman (George Washington; Google Scholar) & Sara Singer (Stanford; Google Scholar)

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