There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and a new paper debuting at #5: 

1.  [279 Downloads] Earnings Management and Corporate Tax Shelters, by Mihir A. Desai (Harvard Business School) & Dhammika Dharmapala (University of Connecticut, Economics) [blogged here]

2.  [161 Downloads]  Is the Tax System Beyond Reform?, by George K. Yin (Virginia)  [blogged here]

3.  [145 Downloads]  The Federal Definition of Tax Partnership, by Bradley T. Borden (Washburn) [blogged here]

4.  [117 Downloads]  War and Taxes: The World War I Veterans’ Bonus and the Defeat of the Mellon Plan, by Anne L. Alstott (Yale) & Benjamin Novick (Yale) [blogged here]

5.  [100 Downloads]  Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?, by Daniel N. Shaviro (NYU)  [blogged here]