There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with two new papers debuting at #4 and #5:

1.  [320 Downloads] Earnings Management and Corporate Tax Shelters, by Mihir A. Desai (Harvard Business School) & Dhammika Dharmapala (University of Connecticut, Economics) [blogged here]

2.  [124 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]

3.  [109 Downloads]  Simplifying Assumptions: How Might the Politics of Consumption Tax Reform Affect (Impair) the End Product?, by Daniel N. Shaviro (NYU)  [blogged here]

4.  [98 Downloads]  Behavioral Economics and Fundamental Tax Reform, by Edward J. McCaffery (USC)  [blogged here]

5.  [83 Downloads]  The Report of the President’s Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal, by Reuven S. Avi-Yonah (Michigan)  [blogged here]