By Paul Caron

There may be fairly a little bit of motion on this week’s record of the Prime 5 Current Tax Paper Downloads, with new papers debuting on the record at #4 and #5. The #1 paper is now #782 amongst 17,482 tax papers in all-time downloads:

1. [732 Downloads]  The Declining Enchantment of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
2. [600 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Issues, by Rita de la Feria (Leeds)
3. [397 Downloads]  State Strategic Responses to the GloBE Guidelines, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) right here)
4. [229 Downloads]  International Tax Reform and Legendary Worldwide Regulation, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
5. [139 Downloads]  twenty first Century Church buildings and Federal Tax Regulation, by Ellen Aprill (Loyola-L.A.; Google Scholar) & Lloyd Hitoshi Mayer (Notre Dame; Google Scholar)