The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5:

1. [517 Downloads]  Efficiency vs. Welfare in Benefit-Cost Analysis: The Case of Government Funding, by Zachary Liscow (Yale; Google Scholar) & Cass Sunstein (Harvard; Google Scholar)
2. [462 Downloads]  Taxing the Metaverse, by Young Ran (Christine) Kim (Cardozo; Google Scholar)
3. [418 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
4. [353 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)
5. [334 Downloads]  Rethinking Eisner v. Macomber, and the Future of Structural Tax Reform, by Alex Zhang (Emory; Google Scholar)