There is a quite 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 #5.

1. [937 Downloads]  What is Tax Fairness?, by Rita de la Feria (Leeds; Google Scholar)
2. [259 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
3. [253 Downloads]  ETFs and the Wash Sale Loophole, by Michael Dambra (SUNY- Buffalo), Andrew Glover (University of Washington), Charles M.C. Lee (Stanford) & Phillip Quinn (University of Washington)
4. [170 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [135 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by  Blaine Saito (Ohio State; Google Scholar) here)

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