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

1.  Tax Shelters and Corporate Debt Policy, by John R. Graham (Duke, Fuqua School of Business) & Alan L. Tucker (Pace, Lubin School of Business)

2.  Tax and the Philosopher’s Stone, by Kevin A. Kordana (Virginia) & David Tabachnick (Virginia, Fellow in Philosophy Department)

3.  Comparative Income Taxation: A Structural Analysis, by Hugh J. Ault (Boston College) & Brian J. Arnold (Goodmans LLP, Toronto)

4.  Enslaving the Beachcomber: Some Thoughts on the Liberty Objections to Endowment Taxation, by Kirk J. Stark (UCLA)

5. Rethinking the Perpetual Nature of Conservation Easements, by Nancy A. McLaughlin (Utah)