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 #3.

1. [728 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
2. [337 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
3. [286 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
4. [282 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
5. [255 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)