There again is a lot of movement in this week’s list of the Top 5 Tax Paper Downloads on SSRN, with 4 pieces not on last week’s list:

1. Thinking about Tax, by Edward J. McCaffery (USC) & Jonathan Baron (Pennsylvania, Wharton School)

2. Does the “New Benefit Principle” (or the “Partnership Theory”) of Income Taxation Mandate an Income Tax at Both the Individual and Corporate Levels?, by Joseph M. Dodge (Florida State)

3. 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)

4. The Deemed Dividend Problem, by Reuven Avi-Yonah (Michigan)

5. Book versus Taxable Income, by Frank Heflin (Northwestern, Kellogg School of Management) & William Kross (Purdue, Krannert School of Management)