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 new papers debuting on the list at #2 and #5.

1. [430 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
2. [357 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
3. [270 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
4. [154 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)
5. [127 Downloads]  Case Law Trend: Withholding Taxation Under the Fundamental Freedoms, by Ivan Lazarov (International Bureau of Fiscal Documentation; Google Scholar