This week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, is the same as last week’s, with a law student’s paper increasing its hold on the #1 slot:
1. [191 Downloads] Remapping the Charitable Deduction, by David Pozen (Yale J.D. 2007) [blogged here]
2. [139 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. [130 Downloads] A New Model for Identifying Basis in Life Insurance Policies: Implementation and Deference, by Jay A. Soled (Rutgers Business School) & Mitchell Gans (Hofstra) [blogged here]
4 [99 Downloads] Personal and Political Bias in the Debate Over Federal Income Taxation Rates and Progressivity, by Richard J. Kovach (Akron) [blogged here]
5. [94 Downloads] Interstate Competition and State Death Taxes: A Modern Crisis in Historical Perspective, by Jeffrey A. Cooper (Quinnipiac) [blogged here]
