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 joining the list at #1 and #4:
[280 Downloads] Principles-based Tax Drafting and Friends. On Rules, Standards, Fictions and Legal Principles, by Hans Gribnau (Tilburg) & Sonja Dusarduijn (Tilburg)
- [188 Downloads] Reducing Administrative Burdens to Protect Taxpayer Rights, by Leslie Book (Villanova; Google Scholar), Keith Fogg (Harvard) & Nina Olson (Center for Taxpayer Rights)
- [183 Downloads] Speeding Up Benefits to Charity: Donor Advised Fund and Foundation Reform, by Roger Colinvaux (Catholic)
- [166 Downloads] The Proposal for a Minimum Global Tax: Critical Reflections, by Leopoldo Parada (Leeds; Google Scholar)
- [88 Downloads] Whose Child Is This? Improving Child-Claiming Rules in Safety Net Programs, by Jacob Goldin (Stanford; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
