The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list:

1. [649 Downloads]  On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
2. [342 Downloads]  Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
3. [294 Downloads]  The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
4. [214 Downloads]  The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
5. [187 Downloads]  Public Rights and Taxation: A Brief Response to Professor Parrillo, by Ann Woolhandler (Virginia; Google Scholar)