This week’s list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week’s list:
1. [132 Downloads] Three Views on the Ethics of Tax Evasion, by Robert W. McGee (Barry University, Andreas School of Business) [blogged here]
2. [85 Downloads] Crime and Punishment in Taxation: Deceit, Deterrence, and the Self-Adjusting Penalty, by Alex Raskolnikov (Columbia) [blogged here]
3. [81 Downloads] Family Holding Companies and Section 2036, Robert T. Danforth (Washington & Lee) [blogged here]
4. [68 Downloads] Perpetuities or Taxes? Explaining the Rise of the Perpetual Trust, by Max M. Schanzenbach (Northwestren) & Robert H. Sitkoff (Northwestern) [blogged here]
5. [56 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]



