By Paul Caron

This week’s checklist of the Prime 5 Latest Tax Paper Downloads is identical as final week’s checklist, with some reshuffling of the order throughout the Prime 5:

1. [465 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Affiliation of Individuals Resident Abroad)
2. [265 Downloads]  Capital Taxation and Market Energy, by Kimberly Clausing (UCLA; Google Scholar)
3. [257 Downloads]  4 Tax Questions For ChatGPT And Different Language Fashions, by Libin Zhang (Fried Frank, New York)
4. [243 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)
5. [230 Downloads]  The Mirage Of Cell Capital, by Wei Cui (British Columbia; Google Scholar)