| Horizontal Equity as a Principle of Tax Theory D Elkins Yale L. & Pol'y Rev. 24, 43, 2006 | 226 | 2006 |
| The Merits of Tax Competition in a Globalized Economy DC Elkins Ind. LJ 91, 905, 2015 | 44* | 2015 |
| The Myth of Realization: Mark-to-Market Taxation of Publicly-Traded Securities D Elkins Fla. Tax Rev. 10, 375, 2009 | 29 | 2009 |
| Taxation and the Terms of Justice D Elkins U. Tol. L. Rev. 41, 73, 2009 | 22 | 2009 |
| Taxation of Supernormal Returns D Elkins, CH Hanna Tax Law. 62, 93, 2008 | 19 | 2008 |
| Responding to Rawls: Toward a consistent and supportable theory of distributive justice D Elkins BYU J. Pub. L. 21, 267, 2007 | 17 | 2007 |
| The case against income taxation of multinational enterprises D Elkins VA. TAx REv. 36, 143, 2017 | 16 | 2017 |
| The myth of corporate tax residence D Elkins Colum. J. Tax L. 9, 5, 2017 | 16 | 2017 |
| A Scalar Conception of Tax Residence for Individuals D Elkins Virginia Tax Review 41, 2021 | 15* | 2021 |
| A Critical Reassessment of the Role of Neutrality in International Taxation D Elkins Nw. J. Int'l L. & Bus. 40, 1, 2019 | 12 | 2019 |
| The Sanford E. Sarasohn Conference on Critical Issues in Comparative and International Taxation II: Taxation and Migration: The Elusive Definition of Corporate Tax Residence D Elkins ST. Louis ULJ 62, 219, 2017 | 6 | 2017 |
| Responding to Rawls: Toward a Consistent and Supportable Theory of Distributive Justice”(2007) D Elkins BYU J Pub L 21, 267, 0 | 6 | |
| Consumption Taxation in Rawls's Theory of Justice D Elkins Cornell JL & Pub. Pol'y 29, 799, 2019 | 5 | 2019 |
| Taxing Income under Inflationary Conditions: The Israeli Experience D Elkins SMUL Rev. 60, 363, 2007 | 5 | 2007 |
| The elusive definition of corporate tax residence D Elkins . Louis ULJ 62, 219, 2017 | 4 | 2017 |
| Taxing fringe benefits: the Israeli experience D Elkins Int'l Tax J. 31, 15, 2005 | 4 | 2005 |
| The Right and the Good: Taxing Rights, Value Creation, and the Rhetoric of International Taxation D Elkins Fla. Tax Rev. 24, 191, 2020 | 2 | 2020 |
| Taxation of Barter Transactions: Theory, Combination Transactions, and Interest-Free Loans D Elkins Combination Transactions, and Interest-Free Loans (October 16, 2012 …, 2012 | 1 | 2012 |
| Tax Consequences of Shareholders' Rent-Free Use of Corporate Property D Elkins FIU L. Rev. 5, 41, 2009 | 1 | 2009 |
| Rules, Standards, and the Value of Certainty in Tax Law D Elkins Standards, and the Value of Certainty in Tax Law (February 1, 2024), 2024 | | 2024 |
