There are a new #1 paper (by the subject of this week’s TaxProf Profile), and two new papers debuting at #4 and #5, in this week’s list of the Top 5 Tax Paper Downloads on SSRN:   

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

2.  The Taxation of Individual Retirement Plans: Increasing Choice for Seniors, by Jason J. Fichtner (Joint Economic Committee)

3.  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)

4.  Employee Stock Options and Taxes, by Courtney H. Edwards (University of North Carolina, Kenan-Flagler Business School), John R. Graham (Duke University, Fuqua School of Business), Mark H. Lang (University of North Carolina, Kenan-Flagler Business School) & Douglas A. Shackleford (University of North Carolina, Kenan-Flagler Business School)

5.  Debunking the Basis Myth Under the Income Tax, by Joseph M. Dodge (Florida State) & Jay A. Soled (Rutgers, Business School)