By Paul Caron

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

1. [550 Downloads]  The Unacknowledged Realities of Extraterritorial Taxation, by Laura Snyder (Affiliation of People Resident Abroad)
2. [268 Downloads]  4 Tax Questions For ChatGPT And Different Language Fashions, by Libin Zhang (Fried Frank, New York)
3. [250 Downloads]  The Inflation Discount Act’s Affect 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. [237 Downloads]  The Mirage Of Cell Capital, by Wei Cui (British Columbia; Google Scholar)
5. [188 Downloads]  Billionaire Taxes And The Structure, by Andy Grewal (Iowa; Google Scholar)