There is not much movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting at #5 and the #1 paper cracking the list of the Top 10 All-Time Tax Paper Downloads:

1.  Jurisdictional Competition for Trust Funds: An Empirical Analysis of Perpetuities and Taxes, by Robert H. Sitkoff (Northwestern) & Max M. Schanzenbach (Northwestern)

2.  Sheltering Lawyers: The Organized Tax Bar and the Tax Shelter Industry, by Tanina Rostain (New York Law School)

3.  The Security of Social Security Benefits and the President’s Proposal, by Richard L. Kaplan (Illinois)

4.  Corporate Tax Avoidance and Firm Value, by Mihir A. Desai (Harvard Business School) & Dhammika Dharmapala (University of Connecticut, Economics Department)

5.  The Political Psychology of Redistribution, by Jonathan Baron (Penn, Department of Psychology) & Edward J. McCaffery (USC)