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 a new #1 paper and new papers appearing on the list at #3 and #5.

1. [382 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
2. [366 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
3. [259 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
4. [244 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)
5. [173 Downloads]  Will AI Replace Tax Practitioners?, by Benjamin Alarie (Toronto; Google Scholar) et al.