By Paul Caron

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

1. [459 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Affiliation of Individuals Resident Abroad)
2. [256 Downloads]  Capital Taxation and Market Energy, by Kimberly Clausing (UCLA; Google Scholar)
3. [235 Downloads]  The Inflation Discount Act’s Impression 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)
4. [229 Downloads]  4 Tax Questions For ChatGPT And Different Language Fashions, by Libin Zhang (Fried Frank, New York)
5. [222 Downloads]  The Mirage Of Cellular Capital, by Wei Cui (British Columbia; Google Scholar)