1. 2,352 Downloads:  Lily Batchelder (NYU) & David Kamin (NYU), Taxing the Rich: Issues and Options
2. 2,275 Downloads:  Edward McCaffery (USC), The Death of the Income Tax (or, the Rise of America’s Universal Wage Tax)
3. 1,491 Downloads:  Hugh Ault (Boston College), Some Reflections on the OECD and the Sources of International Tax Principles
4. 996 Downloads:  Kimberly Clausing (UCLA), Emmanuel Saez (UC-Berkeley) & Gabriel Zucman (UC-Berkeley), Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals
5. 928 Downloads:  Michael Devereux (Oxford) & John Vella (Oxford), Are We Heading Towards a Corporate Tax System Fit for the 21st Century? (2014)
6. 897 Downloads:  Kimberly Clausing (UCLA), Profit Shifting Before and After the Tax Cuts and Jobs Act
7. 871 Downloads:  Michelle Hanlon (MIT) & Shane Heitzman (Rochester), A Review of Tax Research
8. 787 Downloads:  Steven Dean (Brooklyn) & Attiya Waris (Nairobi), Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem

9. 746 Downloads:  Victor Fleischer (UC-Irvine), Two and Twenty: Taxing Partnership Profits in Private Equity Funds
10. 707 Downloads:  Allison Christians (McGill), Introduction to Tax Policy Theory (reviewed by Sloan Speck (Colorado))

The most downloaded tax articles in prior years:

• 2020
• 2018
• 2015