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

1.  [147 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]

2.  [113 Downloads]  International Tax Relations: Theory and Implications, by Diane M. Ring (Boston College)  [blogged here]

3.  [104 Downloads]  Reforming the Taxation of Deferred Compensation, by Ethan Yale (Georgetown) & Gregg D. Polsky (Minnesota)  [blogged here]

4.  [70 Downloads]  Horizontal Equity as a Principle of Tax Theory, by David Elkins (Netanya College, School of Law) [blogged here]

5.  [58 Downloads]  The Tax Treatment of Health Insurance and Employment-Based Health Benefits, by Paul Fronstin (Employee Benefit Research Institute)  [blogged here]