There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5. The #1 paper is #342 among 11,900 tax papers in all-time downloads.

1. [1,112 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [753 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)
3. [327 Downloads]  Global Tax Wars in the Digital Era, by Assaf Harpaz (Georgia; Google Scholar) (reviewed by Mirit Eyal-Cohen (Alabama; Google Scholar) here)
4. [182 Downloads]  Stock Dividends, The Supreme Court, And The Great Crash Of 1929, by John Brooks (Fordham; Google Scholar) (reviewed by Blaine Saito (Ohio State; Google Scholar) here)
5. [160 Downloads]  Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax, by Daniel Hemel (NYU; Google Scholar) (reviewed by Adam Kern (San Diego; Google Scholar) here)

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