There’s a little bit of motion on this week’s listing of the High 5 Latest Tax Paper Downloads, with a brand new paper debuting on the listing at #1:

1. [629 Downloads]  The Declining Enchantment of Inherited Retirement Accounts, by Richard L. Kaplan (Illinois; Google Scholar)
2. [567 Downloads]  Pillar 2, Fiat, and the EU Unanimity Rule on Tax Issues, by Rita de la Feria (Leeds)
3. [371 Downloads]  State Strategic Responses to the GloBE Guidelines, by Heydon Wardell-Burrus (Oxford) (reviewed by David Elkins (Netanya; (Google Scholar) right here)
4. [219 Downloads]  Textualism, The Function And Authoritativeness Of Tax Legislative Historical past, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Google Scholar) right here)
5. [106 Downloads]  Multistate Enterprise Entities, by Andrew Appleby (Stetson; Google Scholar) & Tomer Stein (Stetson)