There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #4:
[470 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [396 Downloads] Does the 'Initial Phase Relief' Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
- [293 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [220 Downloads] The Employment Effects of Tax Subsidies for the Construction of Amazon Facilities, by Ike Brannon (Jack Kemp Foundation) & Matthew Winden (University of Wisconsin (Whitewater); Google Scholar)
- [202 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),
