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 and a new paper debuting on the list as #5:

1. [195 Downloads]  International Effective Minimum Taxation – The GLOBE Proposal, by Joachim Englisch (University of Muenster) & Johannes Becker (University of Muenster)
2. [148 Downloads]  The Digital Services Tax as a Tax on Location-Specific Rent, by Wei Cui (British Columbia) & Nigar Hashimzade (Durham University) (reviewed by Kim Brooks (Schulich School of Law, Dalhousie University) here)
3. [146 Downloads]  Critical Tax Thinking, by Edward Kleinbard (USC)
4. [126 Downloads]  Conduct Unbefitting: Solicitors, the SRA and Tax Avoidance, by Michael Blackwell (London School of Economics)
5. [105 Downloads]  The Supreme Court, Due Process and State Income Taxation of Trusts, by Bridget Crawford (Pace) & Michelle Simon (Pace)