The Top Five New Tax Papers

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

1. [590 Downloads]  Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
2. [405 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
3. [216 Downloads]  Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
4. [190 Downloads]  Admin Law And The Crisis Of Tax Administration, by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar)
5. [150 Downloads]  Bounded Extraterritoriality, by Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn)