This week’s list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week’s list, with the #1 paper climbing to #44 on the all-time tax paper download list:
1. [302 Downloads] Earnings Management and Corporate Tax Shelters, by Mihir A. Desai (Harvard Business School) & Dhammika Dharmapala (University of Connecticut, Economics) [blogged here]
2. [170 Downloads] Is the Tax System Beyond Reform?, by George K. Yin (Virginia) [blogged here]
3. [153 Downloads] The Federal Definition of Tax Partnership, by Bradley T. Borden (Washburn) [blogged here]
4. [120 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. [102 Downloads] Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?, by Daniel N. Shaviro (NYU) [blogged here]
