The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers joining the list at #4 and #5:

1. [632 Downloads]  On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
2. [327 Downloads]  Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
3. [267 Downloads]  The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
4. [173 Downloads]  Public Rights and Taxation: A Brief Response to Professor Parrillo, by Ann Woolhandler (Virginia; Google Scholar)
5. [162 Downloads]  The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)