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 #1 paper and a new paper debuting on the list at #5:

1. [380 Downloads]  Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
2. [376 Downloads]  Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
3. [331 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
4. [230 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)
5. [172 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Muenster)