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 #579 among 17,773 tax papers in all-time downloads.

1. [958 Downloads]  Can Extraterritorial Taxation Be Rationalized?, by Laura Snyder (Association of Americans Resident Overseas)
2. [504 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. [339 Downloads]  Taxes and Athletic Performance: Why NBA Players Perform Better in Low-Tax States, by Michael Conklin (Angelo State; Google Scholar) & Jordan Daniel (Angelo State)
4. [327 Downloads]  Four Tax Questions For ChatGPT And Other Language Models, by Libin Zhang (Fried Frank, New York)
5. [216 Downloads]  The UK VAT at 50: The Good, the Bad and the Ugly, by Rita de la Feria (Leeds; Google Scholar)