There is a lot of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and a new paper debuting on the list at #3: 

1.  Neuroeconomics and Rationality, by Terrence R. Chorvat (George Mason) & Kevin McCabe (George Mason University, Department of Economics)

2.  Regulating 527 Organizations, by Gregg D. Polsky (Minnesota) & Guy-Uriel E. Charles (Minnesota)

3.  The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand, by David G. Duff (Toronto)

4.  Beating the "Wrap": The Agency Effort to Control Wraparound Insurance Tax Shelters, by Charlene Davis Luke (Florida State)

5,  The Degradation of Reported Corporate Profits, by Mihir Desai (Harvard Business School)