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 #1 paper and a paper returning to the list at #5:

1. [842 Downloads]  The Transformation of International Tax, by Ruth Mason (Virginia)
2. [353 Downloads]  Summary of the Tax Provisions of the CARES Act, by David Miller, Muhyung Lee, Kathleen Semanski & Sean Webb (Proskauer, New York)
3. [208 Downloads]  Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C, by Allison Christians (McGill)
4. [187 Downloads]  COVID-19 and Us Tax Policy: What Needs to Change?, by Reuven Avi-Yonah (Michigan)
5. [156 Downloads]  Wealth Transfer Tax Planning After The Tax Cuts and Jobs Act, by John Miller (Idaho) & Jeffrey Maine (Maine)