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 #5:

1. [344 Downloads]  The Arm's Length Standard Is Not the Problem, by Lorraine Eden (Texas A&M)
2. [301 Downloads]  Boiling Starbucks’ Roasting Down to the Essence of its Residual, by William Byrnes (Texas A&M)
3. [221 Downloads]  Implications for Apple in the Lower Court Rulings in Starbucks and Fiat, by Ruth Mason (Virginia)
4. [191 Downloads]  2018 Developments in Connecticut Estate and Probate Law, by Jeffrey Cooper (Quinnipiac) & John Ivimey (Reid and Riege, Hartford)
5. [151 Downloads]  Taxing Tech: The Future of Digital Taxation, by Lilian Faulhaber (Georgetown)