There is no movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with the same five papers in the same order as last week:   

1.  [271 Downloads]  Financial Accounting and Corporate Behavior, by David I. Walker (BU) [blogged here]

2.  [239 Downloads] Earnings Management and Corporate Tax Shelters, by Mihir A. Desai (Harvard Business School) & Dhammika Dharmapala (University of Connecticut, Economics) [blogged here]

3.  [145 Downloads]  Is the Tax System Beyond Reform?, by George K. Yin (Virginia)  [blogged here]

4.  [124 Downloads]  The Federal Definition of Tax Partnership, by Bradley T. Borden (Washburn) [blogged here]

5.  [106 Downloads]  Working for Free: It Ought to be Against the (Tax) Law, by Richard Winchester (Thomas Jefferson)  [blogged here]