By Paul Caron

There’s a little bit of motion on this week’s record of the Prime 5 Latest Tax Paper Downloads, with a brand new #1 paper and a brand new paper debuting on the record at #4:

1. [470 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
2. [396 Downloads]  Does the ‘Preliminary Section Aid’ 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)
3. [293 Downloads]  Taxation of Info and the Knowledge Revolution, by Yariv Brauner (Florida; Google Scholar)
4. [220 Downloads]  The Employment Results of Tax Subsidies for the Development of Amazon Services, by Ike Brannon (Jack Kemp Basis) & Matthew Winden (College of Wisconsin (Whitewater); Google Scholar)
5. [202 Downloads]  Capital Taxation and Market Energy, by Kimberly Clausing (UCLA; Google Scholar),