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 paper debuting on the list at #4:

1. [468 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [342 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
3. [272 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)
4. [229 Downloads]  A Roadmap to NIL and Taxation, by Doron Narotzki (Akron; Google Scholar) & Yariv Brauner (Florida; Google Scholar)
5. [227 Downloads]  The Spiderweb Of Partnership Tax Structures, by Ryan Hess (Georgia), Emily Black (NYU), Zaynah Javed (Stanford; Google Scholar), Jonathan Hennessy (Stanford; Google Scholar), Rebecca Lester (Stanford; Google Scholar), Jacob Goldin (Chicago; Google Scholar), Daniel E. Ho (Stanford; Google Scholar) & Annette Portz (IRS)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 appearing on the list at #4 and #5:

1. [455 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [312 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
3. [239 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)
4. [192 Downloads]  Tax Neutrality and Distribution Regimes, by Pablo Hernández González-Barreda (Comillas Pontifical University; Google Scholar)
5. [191 Downloads]  The Spiderweb Of Partnership Tax Structures, by Ryan Hess (Georgia), Emily Black (NYU), Zaynah Javed (Stanford; Google Scholar), Jonathan Hennessy (Stanford; Google Scholar), Rebecca Lester (Stanford; Google Scholar), Jacob Goldin (Chicago; Google Scholar), Daniel E. Ho (Stanford; Google Scholar) & Annette Portz (IRS)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [430 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [355 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [315 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [273 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [232 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [422 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [315 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [307 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [254 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [223 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #5.

1. [401 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [308 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [299 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [235 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [216 Downloads]  The Consequences Of Limiting The Tax Deductibility Of R&D, by Mary Cowx (Arizona State; Google Scholar), Rebecca Lester (Stanford; Google Scholar) & Michelle L. Nessa (Michigan State; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #4.

1. [371 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [292 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [291 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [204 Downloads]  The Quiet Evolution In International Tax: Domestic Law And Double Taxation, by Craig Elliffe (University of Auckland; Google Scholar)
5. [178 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a quite 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 #5.

1. [310 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
2. [284 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [279 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY-Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [178 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [160 Downloads]  The Origins of U.S. Territorial Taxation and the Insular Cases, by Alex Zhang (Emory; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a quite 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. [272 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
2. [265 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
3. [243 Downloads]  Rotten to the Core: The EU's Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King's College London; Google Scholar)
4. [171 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [140 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a quite 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 #5.

1. [937 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
2. [259 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [253 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [170 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [135 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by  Blaine Saito (Ohio State; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #5.

1. [1077 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [931 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [253 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
4. [224 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
5. [154 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #4 and #5.

1. [1039 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [915 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [510 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [231 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
5. [207 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #5.

1. [1007 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [905 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [507 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [455 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
5. [308 Downloads]  An Introduction to the Taxation of Financial Instruments, by Joshua Banafsheha (Cravath)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper returning to the list at #5.

1. [987 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [894 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [498 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [449 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)
5. [347 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [961 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [851 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [483 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [474 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
5. [439 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [939 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [836 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [458 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [448 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
5. [433 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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. [904 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [738 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [438 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
4. [433 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
5. [413 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #2.

1. [870 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [656 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
3. [408 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
4. [406 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
5. [387 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #1.

1. [850 Downloads]  Federal Tax Procedure (2024 Practitioner Ed.), by John Townsend (Houston; Google Scholar)
2. [373 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) 
3. [353 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
4. [328 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
5. [295 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #4.

1. [366 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) 
2. [328 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
3. [284 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
4. [269 Downloads]  Reforming the Taxation of Life Insurance, by Ari Glogower (Northwestern; Google Scholar) & Andrew Granato (Yale; Google Scholar)
5. [262 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper debuting on the list at #2.

1. [1470 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [325 Downloads]  Non-(Fully) Harmonised Excise Taxes and Irrebuttable Presumptions, by Rita de la Feria (Leeds; Google Scholar) 
3. [295 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)
4. [267 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
5. [240 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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, #3 and #5.

1. [1468 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [229 Downloads]  International Tax Scholarship and International Tax Activism, by Wolfgang Schön (Max Planck) (reviewed by Young Ran (Christine) Kim (Cardozo; Google Scholar) here)
3. [227 Downloads]  Flow-Through Entities and the OECD Pillar Two, by Leopoldo Parada (Kings College; Google Scholar) 
4. [222 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
5. [221 Downloads]  Tax Regulations After Loper Bright, by Andy Grewal (Iowa; Google Scholar)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #3 and #5.

1. [1467 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [220 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
3. [187 Downloads]  The Conflictual Core Of Global Tax Cooperation, by Diane Ring (Boston College; Google Scholar) & Shu-Yi Oei (Duke; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
4. [180 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)
5. [161 Downloads]  Populism And Taxation, by Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management; Google Scholar), 

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1,467 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [449 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
3. [314 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [214 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
5. [175 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is quite bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5.

1. [1,465 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [444 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
3. [305 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, by David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [211 Downloads]  Shaping Preferences With Pigouvian Taxes, by Gary Lucas, Jr. (Texas A&M; Google Scholar)
5. [158 Downloads]  Nondelegation, Original Meaning, and Early Federal Taxation: A Dialogue With My Critics, by Nicholas Parrillo (Yale)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 paper returning to the list at #5.

1. [1,461 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [675 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
3. [664 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
4. [430 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
5. [294 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [1,352 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [763 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
3. [673 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
4. [664 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
5. [421 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

The Top Five New Tax Papers

There is a bit of movement this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1.

1. [1,174 Downloads]  Of Losing Citizenship, Tropes, and Missed Opportunity, by Laura Snyder (Association of Americans Resident Overseas)
2. [763 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
3. [669 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
4. [662 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
5. [398 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [758 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
2. [665 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
3. [659 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
4. [376 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
5. [267 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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.

1. [755 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
2. [664 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
3. [659 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
4. [358 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
5. [255 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

Editor's Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.

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 #5.

1. [753 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
2. [654 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
3. [640 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
4. [347 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
5. [232 Downloads]  Wealth Taxes Under the Constitution: An Originalist Analysis, David Schizer (Columbia) & Steven Calabresi (Northwestern) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)

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 paper debuting on the list at #4.

1. [645 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
2. [624 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
3. [613 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
4. [330 Downloads]  Sweeping Changes and an Uncertain Legacy: The Tax Cuts and Jobs Act of 2017, by William Gale (Brookings Institution; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar) & Kyle Pomerleau (American Enterprise Institute) (reviewed by Sloan Speck (Colorado; Google Scholar) here)
5. [198 Downloads]  The Global Tax Deal And The New International Economic Governance, by Rebecca Kysar (Fordham; Google Scholar)

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 #1 and #2.

1. [639 Downloads]  Does the Federal Budget Trump Constitutional Rights?, by Laura Snyder (Association of Americans Resident Overseas)
2. [600 Downloads]  The Invisibility of the American Emigrant, by Laura Snyder (Association of Americans Resident Overseas)
3. [595 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
4. [190 Downloads]  The Global Tax Deal And The New International Economic Governance, by Rebecca Kysar (Fordham; Google Scholar)
5. [169 Downloads]  Fiscal Citizenship and Taxpayer Privacy, by Alex Zhang (Emory; Google Scholar)

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 paper debuting on the list at #2.

1. [892 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [581 Downloads]  FATCA is Not the Answer, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
3. [420 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
4. [176 Downloads]  The Global Tax Deal And The New International Economic Governance, by Rebecca Kysar (Fordham; Google Scholar)
5. [163 Downloads]  Fiscal Citizenship and Taxpayer Privacy, by Alex Zhang (Emory; Google Scholar)

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 #3, #4, and #5.

1. [889 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTaxTreaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [416 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
3. [157 Downloads]  Fiscal Citizenship and Taxpayer Privacy, by Alex Zhang (Emory; Google Scholar)
4. [156 Downloads]  The Global Tax Deal And The New International Economic Governance, by Rebecca Kysar (Fordham; Google Scholar)
5. [151 Downloads]  Capital Taxation In The Middle Of History, by Daniel Hemel (NYU; Google Scholar)

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.

1. [884 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [576 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [513 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [414 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [328 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

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.

1. [879 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [569 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [507 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [410 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [324 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

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.

1. [877 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [554 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [487 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [402 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [318 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

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.

1. [873 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [541 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [473 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [400 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [314 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

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 paper debuting on the list at #5.

1. [866 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [527 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [448 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [385 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [298 Downloads]  Money Moves: Taxing the Wealthy at the State Level, by Brian Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar)

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.

1. [858 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [505 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [434 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [369 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [278 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)

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 #1 and #4.

1. [821 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [493 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [403 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [327 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [277 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)

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.

1. [475 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
2. [390 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
3. [277 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)
4. [216 Downloads]  Board Control of a Charity's Subsidiaries: The Saga of OpenAI, by Ellen Aprill (Loyola-L.A.; Google Scholar), Rose Chan Loui (UCLA) & Jill Horwitz (UCLA)
5. [183 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)

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 paper debuting on the list at #4.

1. [457 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
2. [376 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. [199 Downloads]  Board Control of a Charity's Subsidiaries: The Saga of OpenAI, by Ellen Aprill (Loyola-L.A.; Google Scholar), Rose Chan Loui (UCLA) & Jill Horwitz (UCLA)
5. [181 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)

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

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 paper debuting on the list at #5.

1. [404 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
2. [387 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
3. [267 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. [112 Downloads]  Keep Charitable Oversight in the IRS, by Philip Hackney (Pittsburgh; Google Scholar)

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.

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.

1. [644 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
2. [351 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
3. [284 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
4. [253 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
5. [220 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

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.

1. [643 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
2. [335 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
3. [284 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
4. [233 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
5. [205 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

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 #3 and #5.

1. [641 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
2. [323 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
3. [254 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
4. [226 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
5. [181 Downloads]  AI and the Future of Tax Avoidance, by Benjamin Alarie (Toronto; Google Scholar)

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 #3 and #5.

1. [640 Downloads]  The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO))
2. [319 Downloads]  Pillar 2: QDMTT or Safe Harbour Domestic Minimum Top-Up Tax (SHDMTT)?, by Joachim Englisch (Münster)
3. [223 Downloads]  Breaking the Double Tax Paradigm, by Jeroen Lammers (Copenhagen; Google Scholar) & Tarcísio Diniz Magalhães (Antwerp; Google Scholar)
4. [214 Downloads]  Paying for Reparations: How to Capitalize a Multi-Trillion Reparations Fund, by Jeremy Bearer-Friend (George Washington; Google Scholar)
5. [168 Downloads]  The Advocate General’s Opinion in Apple: Two Steps Forward, One Step Back, by Ruth Mason (Virginia; Google Scholar)