There is 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.
[986 Downloads] Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
- [708 Downloads] The Role Of Unrealized Gains And Borrowing In The Taxation Of The Rich, by Edward Fox (Michigan; Google Scholar) & Zachary Liscow (Yale; Google Scholar)
- [372 Downloads] The Legality of Charitable Remedial Discrimination, by Roger Colinvaux (Catholic University)
- [225 Downloads] Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
- [223 Downloads] Public International Law and Tax Law: A Fair and Equitable Nexus in International Taxation, by Pasquale Pistone (IBFD, Vienna; Google Scholar), Sam van der Vlugt (IBFD, Erasmus; Google Scholar) & Mariya Serafimova (European Court of Justice)
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