Sunday, June 6, 2004

This week’s list of the Top 5 Tax Paper Downloads on SSRN is identical to last week’s:

1. Corporate Tax Avoidance and High Powered Incentives by Dhammika Dharmapala (Connecticut – Economics Department) & Mihir Desai (Harvard Business School)

2. The New Dividend Puzzle by William Bratton (Georgetown)

3. Masking Redistribution (or its Absence) by Jonathan Baron (Penn – Wharton) & Edward McCaffery (USC)

4. Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management by Cristi Gleason (Iowa – Dep’t of Accounting) & Lillian Mills (Arizona – College of Business & Public Administration)

5. Keeping Two Sets of Books: The Relationship Between Tax & Incentive Transfer Prices by Charles Hyde (Unviersity of Melbourne) & Chongwoo Choe (Australian Graduate School of Management)

The Hyde & Choe paper will drop from the list next week because it will fall outside the 60-day measurement period, so there will be at least one new paper in the Top 5 next week