By Paul Caron

This week’s checklist of the High 5 Current Tax Paper Downloads is similar as final week’s checklist. The #1 paper is #800 amongst 17,490 tax papers in all-time downloads:

1. [773 Downloads]  The Declining Enchantment of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
2. [616 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Issues, by Rita de la Feria (Leeds)
3. [413 Downloads]  State Strategic Responses to the GloBE Guidelines, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) right here)
4. [304 Downloads]  World Tax Reform and Legendary Worldwide Regulation, by Tarcísio Diniz Magalhães (Antwerp; Google Scholar) & Allison Christians (McGill; Google Scholar
5. [175 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)