The Top Five New Tax Papers

For the second week in a row, there is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #3, #4, and #5:

1. [157 Downloads]  Blockchain and Tax Administration: A Critical Assessment, by Eliza Mik (Chinese University of Hong Kong; Google Scholar) & Noam Noked (Chinese University of Hong Kong; Google Scholar)
2. [129 Downloads]  'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy, by Daniel Shaviro (NYU; Google Scholar)
3. [106 Downloads]  A Brief History of U.S. Approaches to Corporate Tax Integration and Some Lessons, by George K. Yin (Virginia)
4. [86 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
5. [85 Downloads]  Law, Policy, and the Taxation of Block Rewards, by Omri Marian (UC-Irvine; Google Scholar)