This week’s list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week’s list:   

1.  [230 Downloads]  An Evaluation of Federal Tax Policy Based on Judeo-Christian Ethics, by Susan Pace Hamill (Alabama) [blogged here]

2.  [117 Downloads]  The Problem of Tax Law Uncertainty and the Role of Tax Insurance, by Kyle D. Logue (Michigan) [blogged here]

3.  [114 Downloads]  Three Views on the Ethics of Tax Evasion, by Robert W. McGee (Barry University, Andreas School of Business) [blogged here]

4.  [94 Downloads]  Using Deferred Tax Data to Detect Fraud, by Michael Ettredge (University of Kansas, School of Business), Lili Sun (Rutgers University (Newark), Business School), Picheng Lee (Pace University, Luban Business School) & Asokan Anandarajan (New Jersey Institute of Technology, School of Management) [blogged here]

5.  [73 Downloads]  Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty, by Alex Raskolnikov (Columbia) [blogged here]