By Paul Caron

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

1. [450 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Affiliation of Individuals Resident Abroad)
2. [328 Downloads]  Taxation of Data and the Knowledge Revolution, by Yariv Brauner (Florida; Google Scholar)
3. [248 Downloads]  Capital Taxation and Market Energy, by Kimberly Clausing (UCLA; Google Scholar)
4. [228 Downloads]  The Inflation Discount Act’s Influence On Tax Compliance—And Fiscal Sustainability, by Natasha Sarin (Yale; Google Scholar; Former Counselor on Tax Coverage, U.S. Treasury Division) & Mark Mazur (Former Assistant Secretary for Tax Coverage, U.S. Treasury Division)
5. [203 Downloads]  The Mirage Of Cell Capital, by Wei Cui (British Columbia; Google Scholar)