There is a lot of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with three new papers debuting on the list and a new #1 paper:
1. [119 Downloads] Three Views on the Ethics of Tax Evasion, by Robert W. McGee (Barry University, Andreas School of Business) [blogged here]
2. [77 Downloads] Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty, by Alex Raskolnikov (Columbia) [blogged here]
3. [62 Downloads] Family Holding Companies and Section 2036, Robert T. Danforth (Washington & Lee) [blogged here]
4. [56 Downloads] Perpetuities or Taxes? Explaining the Rise of the Perpetual Trust, by Max M. Schanzenbach (Northwestren) & Robert H. Sitkoff (Northwestern) [blogged here]
5. [45 Downloads] The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty, by Robert W. McGee (Barry University, Andreas School of Business) [blogged here]
