Sunday, August 1, 2004

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

1. Theories of Distributive Justice and Limitations on Taxation: What Rawls Demands from Tax Systems, by Linda Sugin (Fordham)

2. Quantifying the Costs of Intertemporal Taxable Income Shifting: Theory and Evidence from the Property-Casualty Insurance Industry, by Gerald Salamon (Indiana-Bloomington, Dep’t of Accounting), Jim Seida (Notre Dame, Dep’t of Accounting), & David Randolph (Dayton, Dep’t of Accounting)

3. The Estate Planning Implications of Goodridge v. Department of Public Health for Massachusetts Same-Sex Couples, by Jeremy Marr (Boston College)

4. Market Symmetry and the Tax Efficiency of Equity Compensation, by David Walker (Boston University)

5. E-Commerce and International Tax Planning, by Carla Carnaghan (University of Waterloo, School of Accountancy) & Kenneth J. Klassen (University of Waterloo, School of Accountancy)