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 #2. The #1 paper is #281 among 12,001 tax papers in all-time downloads.

1. [1,258 Downloads]  Tax Fairness: Reconceptualising Taxation and Inequalities, by Rita de la Feria (Leeds; Google Scholar)
2. [565 Downloads]  IRS Officials' Stock Holdings and Corporate Tax Outcomes, by Michael Mayberry (Florida; Google Scholar), Eashwar Nagaraj (Florida) & Scott Rane (Florida; Google Scholar)
3. [401 Downloads]  Combining Charitable Remainder Unitrusts and Tax-Aware Strategies to Diversify Low-Basis Stock, by Joseph Liberman (AQR Capital Management) & Nathan Sosner (AQR Capital Management)
4. [369 Downloads]  From Relic to Relevance, The Resurgence of Tariffs, by Reuven Avi-Yonah (Michigan; Google Scholar), Doron Narotzki (Akron; Google Scholar) & Tamir Shanan (College of Management)
5. [342 Downloads]  Global Tax Decluttering, by Shu-Yi Oei (Duke; Google Scholar) & Diane Ring (Boston College; Google Scholar)

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