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 paper returning to the list at #4 and a new paper debuting on the list at #5:

1. [590 Downloads]  Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
2. [390 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
3. [229 Downloads]  Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
4. [194 Downloads]  Subjective Costs of Tax Compliance, by Jonathan Choi (Minnesota; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
5. [150 Downloads]  Bounded Extraterritoriality, by Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn)