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 #3:

1. [493 Downloads]  Federal Tax Procedure (2021 Practitioner Ed.), by John Townsend (Houston)
2. [356 Downloads]  Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument, by Yariv Brauner (Florida; Google Scholar)
3. [304 Downloads]  Mega-IRAs, Mega-401(k)s, and Other Mega-Retirement Accounts: Statement for the Record, by Daniel Hemel (Chicago; Google Scholar) & Steven Rosenthal (Tax Policy Center)
4. [292 Downloads]  State Aid Prohibition — The New GAAR in Town, by Joachim Englisch (Muenster)
5. [166 Downloads]  New Puzzles In International Tax Agreements, by Wei Cui (British Columbia; Google Scholar)