There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1 and #4.

1. [821 Downloads]  Don't Blame the Victims: Individuals and the MRT, by Karen Alpert (FixTheTax Treaty.org), John Richardson (TaxResidentAbroad.com) & Laura Snyder (Association of Americans Resident Overseas)
2. [493 Downloads]  No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
3. [403 Downloads]  Taxing People, Not Residents, by Yariv Brauner (Florida, Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [327 Downloads]  Combining VPFs and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman & Nathan Sosner (AQR Capital Management)
5. [277 Downloads]  Designing a Powerful General Anti-Avoidance Rule: Reflections on the New Zealand Experience, by Craig Elliffe (Auckland; Google Scholar)