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 #4 and a new paper debuting on the list at #5:
[590 Downloads] Why Data Giants Don't Pay Enough Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
- [390 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [229 Downloads] Nonprofit Law as the Tool to Kill What Remains of Campaign Finance Law: Reluctant Lessons from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
- [194 Downloads] Subjective Costs of Tax Compliance, by Jonathan Choi (Minnesota; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
- [150 Downloads] Bounded Extraterritoriality, by Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn)
