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 debuting on the list at #4:

1. [459 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Association of Americans Resident Overseas)
2. [256 Downloads]  Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar)
3. [235 Downloads]  The Inflation Reduction Act's Impact On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Policy, U.S. Treasury Department) & Mark Mazur (Former Assistant Secretary for Tax Policy, U.S. Treasury Department)
4. [229 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
5. [222 Downloads]  The Mirage Of Mobile Capital, by Wei Cui (British Columbia; Google Scholar)