There is a bit of movement on this week’s list of the Top 5 Tax Paper Downloads on SSRN, with a new paper debuting at #2 and a new #1:    

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

2.  Taxing Utility, by Terrence R. Chorvat (George Mason)

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

4.  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)

5.  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)