By Paul Caron

This week’s record of the High 5 Latest Tax Paper Downloads is identical as final week’s record:

1. [483 Downloads]  GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
2. [405 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. [300 Downloads]  Taxation of Info and the Information Revolution, by Yariv Brauner (Florida; Google Scholar)
4. [229 Downloads]  The Employment Results of Tax Subsidies for the Building of Amazon Amenities, by Ike Brannon (Jack Kemp Basis) & Matthew Winden (College of Wisconsin (Whitewater); Google Scholar)
5. [219 Downloads]  Capital Taxation and Market Energy, by Kimberly Clausing (UCLA; Google Scholar),