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. [308 Downloads]  The Passthrough Entity Tax Scandal, by Daniel Hemel (NYU; Google Scholar) (reviewed by David Elkins (Netanya; visiting NYU 2021-23; Google Scholar) here)
2. [178 Downloads]  Computation of the Effective Tax Rate and the 'Top-up Tax', by Valentin Bendlinger (Vienna University of Economics & Business) & Georg Kofler (Vienna University of Economics & Business; Google Scholar)
3. [174 Downloads]  Standing On the Shoulders of LLCs: The Tax Entity Status and Decentralized Autonomous Organizations, by Samuel D. Brunson (Loyola-Chicago; Google Scholar)
4. [165 Downloads]  The Abandonment of International College Athletes by NIL Policy, by Victoria Haneman (Creighton; Google Scholar) & David Weber (Creighton; Google Scholar)
5. [138 Downloads]  International Tax Reform: Challenges to Multilateral Cooperation, by Assaf Harpaz (Drexel; Google Scholar)