There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #3, #4, and #5:

1. [352 Downloads]  Congress Takes Its War On Cash To Digital Assets: Understanding Tax Code Section 6050I, by Abraham Sutherland (Virginia; Google Scholar)
2. [333 Downloads]  The Treatment of Tax Incentives under Pillar Two, by Belisa Ferreira Liotti (Google Scholar), Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov (Google Scholar) & Jeffrey Owens (all of Vienna University of Economics and Business)
3. [153 Downloads]  Blockchain and Tax Administration: A Critical Assessment, by Eliza Mik (Chinese University of Hong Kong; Google Scholar) & Noam Noked (Chinese University of Hong Kong; Google Scholar)
4. [129 Downloads]  'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy, by Daniel Shaviro (NYU; Google Scholar)
5. [125 Downloads]  The Case for Domestic Minimum Taxes on Multinationals, by Noam Noked (Chinese University of Hong Kong; Google Scholar)