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. [327 Downloads]  The Tax Gap's Many Shades of Gray, by Daniel Hemel (Chicago; Google Scholar), Janet Holtzblatt (Tax Policy Center) & Steve Rosenthal (Tax Policy Center)
2. [186 Downloads]  Slicing the Shadow: A Proposal for Updating U.S. International Taxation, by Reuven Avi-Yonah (Michigan; Google Scholar)
3. [160 Downloads]  Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights),
4. [103 Downloads]  Top Wealth in America: New Estimates and Implications for Taxing the Rich, by Matthew Smith (U.S. Treasury Department, Office of Tax Analysis), Owen Zidar (Princeton; Google Scholar) & Eric Zwick (Chicago; Google Scholar)
5. [102 Downloads]  How Do Investors Value the Publication of Tax Information? Evidence From the European Public Country-By-Country Reporting, by Raphael Müller (Mannheim), Christoph Spengel (Mannheim; Google Scholar) & Stefan Weck (Mannheim)