The Top Five New Tax Papers

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:

1. [488 Downloads]  International Effective Minimum Taxation – The GLOBE Proposal, by Joachim Englisch (University of Muenster) & Johannes Becker (University of Muenster)
2. [454 Downloads]  The President's Tax Returns, by Andy Grewal (Iowa)
3. [214 Downloads]  A Tax Professor's Guide to Formative Assessment, by Heather Field (UC-Hastings)
4. [152 Downloads]  Where Is the Opportunity in Opportunity Zones? Early Indicators of the Opportunity Zone Program’s Impact on Commercial Property Prices, by Alan Sage (MIT), Mike Langen (Maastricht University) & Alex Van de Minne (MIT)
5. [131 Downloads]  The Supreme Court, Due Process and State Income Taxation of Trusts, by Bridget Crawford (Pace) & Michelle Simon (Pace)