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 #547 among 17,809 tax papers in all-time downloads.

1. [997 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
2. [680 Downloads]  Moore v. United States and the Original Meaning of Income, by John Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar) (reviewed by Michelle Layser (San Diego; Google Scholar) here)
3. [323 Downloads]  Is Everybody Obliged to Pay Taxes Somewhere?, by Wolfgang Schön (Max Planck)
4. [279 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)
5. [232 Downloads]  Global Tax Hubs, by Eduardo Baistrocchi (London School of Economics; Google Scholar)