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

4.  Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study, by Allison Christians (Wisconsin)

5.  Private Property and Tax Policy in a Libertarian World: A Critical Response, by David G. Duff (Toronto)