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 #3.

1. [272 Downloads]  False Idols In The Early History Of International Taxation, by Wei Cui (British Columbia; Google Scholar)
2. [265 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)
3. [243 Downloads]  Rotten to the Core: The EU’s Court of Justice Decision in Apple, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King’s College London; Google Scholar)
4. [171 Downloads]  The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?, by Assaf Harpaz (Georgia; Google Scholar)
5. [140 Downloads]  Winning by Losing: The Strategy of Adverse Letter Rulings, by Noah Hertz Marks (Duke) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)

Editor’s Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.