There is a lot of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting at #’3 and #4: 

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

2.  The Abolition of Wealth Transfer Taxes: Lessons from Canada, Australia and New Zealand, by David G. Duff (Toronto) [blogged here]

3.  The Story of Limited Liability Company: Combining the Best Features of a Flawed Business Tax Structure, by Susan Pace Hamill (Alabama) [blogged here]

4.  The Superiority of an Ideal Consumption Tax over an Ideal Income Tax, by Joseph Bankman (Stanford) & David A. Weisbach (Chicago) [blogged here]

5.  Regulating 527 Organizations, by Gregg D. Polsky (Minnesota) & Guy-Uriel E. Charles (Minnesota) [blogged here]