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

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

2.  Travails in Tax: KPMG and the Tax-Shelter Controversy, by Tanina Rostain (New York Law School)

3.  A New Understanding of Tax, by Edward J. McCaffery (USC)

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

5.  Corruption, Inequality and Fairness, by Alberto F. Alesina (Harvard, Department of Economics; NBER) & George-Marios Angeletos (MIT, Department of Economics; NBER)