By Paul Caron

There’s a little bit of motion on this week’s record of the Prime 5 Current Tax Paper Downloads, with a paper returning to the record at #4 and a brand new paper debuting on the record at #5:

1. [590 Downloads]  Why Knowledge Giants Do not Pay Sufficient Tax, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar)
2. [390 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
3. [229 Downloads]  Nonprofit Regulation because the Device to Kill What Stays of Marketing campaign Finance Regulation: Reluctant Classes from Ellen Aprill, by Richard Hasen (UCLA; Google Scholar)
4. [194 Downloads]  Subjective Prices of Tax Compliance, by Jonathan Choi (Minnesota; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar)
5. [150 Downloads]  Bounded Extraterritoriality, by Ruth Mason (Virginia; Google Scholar) & Michael Knoll (Penn)