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. The #1 paper is #1,100 among 17,889 tax papers in all-time downloads.

1. [677 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. [598 Downloads]  Common Sense Recommendations for the Application of Tax Law to Digital Assets, by Linda Beale (Wayne State) et al.
3. [438 Downloads]  Loss Harvesting or Gain Deferral? A Surprising Source of Tax Benefits of Tax-Aware Long-Short Strategies, by Stanley Krasner & Nathan Sosner (AQR Capital Management)
4. [311 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
5. [271 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)