
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper joining the list at #1 and some reshuffling of the order within the Top 5: [564 Downloads] On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper joining the list at #5 and some reshuffling of the order within the Top 5: [299 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg)…
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 and new papers joining the list at #1 and #4: [280 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn…
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 and new papers joining the list at #3, #4, and #5: [180 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a paper returning to the list at #5: [191 Downloads] Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar) [172 Downloads] Reducing Administrative Burdens to…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4: [335 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center) [190…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: [327 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center) [186…
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5: [316 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: [296 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center) [210…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: [284 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center) [209…
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 and new papers debuting on the list at #4 and #5: [256 Downloads] The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center)…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #4: [441 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center) [292 Downloads] Has…
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 and new papers debuting on the list at #4 and #5: [425 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: [589 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston) [413 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: [571 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston) [404 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel…
This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list: [558 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston) [393 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center) [379 Downloads] …
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: [538 Downloads] Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston) [382 Downloads] Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting on the list at #5: 1. [486 Downloads] Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC) 2. [306 Downloads] Federal Tax Crimes, by John A. Townsend (Houston) 3. [286 Downloads] Occupy the Tax Code:…
The papers in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week, with some reshuffling of the order within the Top 5: 1. [441 Downloads] Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC) 2. [283 Downloads] Federal Tax Crimes, by John A. Townsend (Houston) 3. [270 Downloads] Occupy the…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting on the list at #3: 1. [344 Downloads] Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC) 2. [259 Downloads] Occupy the Tax Code: Using the Estate Tax to Reduce Inequality, by Paul…
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting on the list at #4 and #5: 1. [347 Downloads] Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton) 2. [321 Downloads] Why Tax Revenues Must Rise, by Edward D. Kleinbard (USC)…
There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and a new paper debuting on the list at #5: 1. [315 Downloads] Important Developments in Federal Income Taxation, by Edward A. Morse (Creighton) 2. [311 Downloads] Why Tax Revenues Must Rise, by…
There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting on the list at #4: 1. [377 Downloads] The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)…
There is quite a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting on the list at #2 and #5: 1. [343 Downloads] The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School…
This week's list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week's list. The #1 paper is #1 in all-time downloads among 8,903 tax papers: 1. [6347 Downloads] Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald…