Sunday, May 2, 2004
This week’s list of the Top 5 Tax Paper Downloads on SSRN is basically unchanged from last week, with #3 and #4 switching positions:
1. Corporations, Society and the State: A Defense of the Corporate Tax, by Reuven Avi-Yonah (Michigan)
2. The Dividend Divide in Anglo-American Corporate Taxation, by Steven Bank (UCLA)
3. The Progressive Consumption Tax Revisited, by Steven Bank (UCLA)
4. Balance in the Taxation of Derivative Securities: An Agenda for Reform, by David Schizer (Columbia)
5. The Tax Efficiency of Stock-Based Compensation, by Michael Knoll (Pennsylvania)
For the complete Top 10 Tax Paper Downloads over the past two months, see here.
