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

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

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

3.  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)

4.  Adhering to the Old Line: Uncovering The History and Political Function of the Unrelated Business Income Tax, by Ethan Stone (Iowa)

5.  On the Undesirability of Commodity Taxation Even When Income Taxation is Not Optimal, by Louis Kaplow (Harvard)