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

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

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

4.  Tax Planning, Imbalance and Production, by Yoram Margalioth (Tel Aviv University), Eyal Sulganik (Interdisciplinary Center Herzliyah, Arison School of Business), Rafael Eldor (Interdisciplinary Center Herzliyah, Arison School of Business) & Yoseph Edrey (University of Haifa)

5.  Comments on Assessing the Bush Administration’s Tax Agenda, by Linda Sugin (Fordham)