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. [678 Downloads]  On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
2. [348 Downloads]  Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian University of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
3. [245 Downloads]  The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)
4. [234 Downloads]  Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
5. [207 Downloads]  Automated Government for Vulnerable Citizens: Intermediating Rights, by Sofia Ranchordas (Groningen; Google Scholar) & Luisa Scarcella (Antwerp)