There is a lot of movement on this week’s list of the Top 5 Tax Paper Downloads on SSRN, with 3 new papers and a new #1:: 

1.  Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management Incentives, by Johann Joseph Comprix (Arizona State University, W.P. Carey School of Business), Lillian F. Mills (University of Arizona, Eller College of Business and Public Administration) & Andrew Schmidt (Columbia Business School)

2.  Three Views of Tax, by Edward J. McCaffery (USC)

3.  The Missing Preferred Return, by Victor Fleischer (UCLA)

4.  Statistical, Identifiable and Iconic Victims and Perpetrators, by George Loewenstein (Carnegie Mellon University, Department of Social and Decision Sciences), Deborah Small (University of Pennsylvania, Wharton School) & Jeff Strnad (Stanford Law School)

5.  Taxes, Estate Planning and Financial Theory: New Insights and Perspectives, by Robert M. Dammon (Carnegie Mellon University, Tepper School of Business), Chester S. Spatt (Carnegie Mellon University, Tepper School of Business) & Harold H. Zhang (University of North Carolina, Kenan-Flagler Business School)