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 joining the list at #5:

1. [459 Downloads]  Taxing Robots, by Rita de la Feria (Leeds; Google Scholar) & Maria Amparo Grau Ruiz (Universidad Complutense de Madrid; Google Scholar)
2. [421 Downloads]  A Matter of High Interest: How a Quiet Change to an Actuarial Assumption Turbocharges the Life Insurance Tax Shelter, by Andrew Granato (J.D.|Ph.D., Yale; Google Scholar)
3. [364 Downloads]  Taxation and the Knowledge Economy, by Alan Kirkpatrick (Bournemouth) & Anne Fairpo (Bournemouth)
4. [322 Downloads]  Filing While Black: The Casual Racism Of The Tax Law, by Steven Dean (Brooklyn)
5. [297 Downloads]  Tax Neutrality Regimes and GloBE, by Leopoldo Parada (Leeds; Google Scholar)