This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list. The #1 paper is #157 among 16,727 tax papers in all-time downloads:
[1,913 Downloads] Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
- [752 Downloads] Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
- [356 Downloads] How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
- [280 Downloads] Concentrix: A Critical Review of the Delhi High Court's Ruling On the Interpretation of the India-Netherlands Tax Treaty, by Dhruv Janssen-Sanghavi (Maastricht)
- [260 Downloads] Revitalizing The Generation-Skipping Transfer Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (Americans for Tax Fairness)
