There again is a lot of movement in this week’s list of the Top 5 Tax Paper Downloads on SSRN, with 2 new pieces debuting at #’s 4 & 5, along with movement among the other 3 papers:

1. The Coming Accounting Revolution: Offshore Outsourcing of Tax Return Preparation, by Jesse Robertson (Alabama – School of Accountancy), Dan Stone (Kentucky – School of Accountancy), Liza Niederwanger (Deloitte & Touche LLP), Matthew Grocki (Kentucky – School of Accountancy), Erica Martin (Crowe Chizek & Co.) & Ed Smith (Kentucky – School of Accountancy)

2. Tax Protest, A Homosexual, and Frivolity: A Deconstructionist Meditation, by Anthony Infanti (Pittsburgh)

3. The Entrepreneurship Effect: An Accidental Externality in the Federal Income Tax, by Leandra Lederman (George Mason)

4. Personal Taxes and Circularity Problems in Corporate Valuation – A Note (not only) on Valuation with or without Personal Income Taxes? by Frank Richter, by Bernhard Schwetzler (Handelshochschule Leipzig (HHL), Dep’t of Finance) & Marc Steffen Rapp (Handelshochschule Leipzig (HHL), Dep’t of Finance)

5. A Tax Crit Identity Crisis? Or Tax Expenditure Analysis, Deconstruction, and the Rethinking of a Collective Identity, by Anthony Infanti (Pittsburgh)