There is a lot of movement in this week’s list of the Top 5 Tax Paper Downloads on SSRN, with new papers debuting at #4 and #5:   

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

2.  Starving the Beast: The Psychology of Budget Deficits, by Jonathan Baron (Pennsylvania, Wharton School) & Edward J. McCaffery (USC)

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

4.  Are Non-Profit Firms Simply For-Profits in Disguise? Evidence from Executive Compensation in the Nursing Home Industry, by Anup Malani (Virginia) & Albert H. Choi (Virginia, Dep’t of Economics)

5.  Is Tax Competition Harmful?, by Robert McGee (Barry University, Business School)