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 #443 among 12,161 tax papers in all-time downloads.

1. [981 Downloads]  Policies to Reduce Federal Budget Deficits by Increasing Economic Growth, by Douglas Elmendorf (Harvard), Glenn Hubbard (Columbia) & Zachary Liscow (Yale)
2. [336 Downloads]  The Global Minimum Tax and Intra Western Tax Competition, by Rifat Azam (Radzyner; Google Scholar)
3. [335 Downloads]  Hyosung Corp.: The Tax Treaty- Domestic Tax Law Interaction, by Dhruv Janssen-Sanghavi (Maastricht; Google Scholar)
4. [304 Downloads]  What Went Wrong In The Apple State Aid Case: Part 1 – The Case, by Ruth Mason (Virginia; Google Scholar) & Stephen Daly (King’s College London; Google Scholar)
5. [278 Downloads]  Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures, by Błażej Kuźniacki (Lazarski; Google Scholar) & Reuven Avi-Yonah (Michigan; Google Scholar)

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