By Paul Caron

There’s a little bit of motion on this week’s listing of the High 5 Current Tax Paper Downloads, with a brand new paper debuting on the listing at #5:

1. [683 Downloads]  Carried Too Far? A Problem to the Tax Remedy of Carried Curiosity within the Personal Fairness Trade, by Dan Neidle (Tax Coverage Associates)
2. [458 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
3. [385 Downloads]  Does the ‘Preliminary Part Reduction’ Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna College of Economics and Enterprise; Google Scholar) & Arne Schnitger (Free College of Berlin)
4. [268 Downloads]  Taxation of Data and the Knowledge Revolution, by Yariv Brauner (Florida; Google Scholar)
5. [181 Downloads]  Capital Taxation and Market Energy, by Kimberly Clausing (UCLA; Google Scholar),