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. [149 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. [124 Downloads] International Tax Relations: Theory and Implications, by Diane M. Ring (Boston College) [blogged here]
3. [113 Downloads] Reforming the Taxation of Deferred Compensation, by Ethan Yale (Georgetown) & Gregg D. Polsky (Minnesota) [blogged here]
4. [69 Downloads] The Tax Treatment of Health Insurance and Employment-Based Health Benefits, by Paul Fronstin (Employee Benefit Research Institute) [blogged here]
5. [61 Downloads] Teed off About Private Club Discrimination on the Taxpayers’ Dime: Tax Exemptions and Other Government Privileges to Discriminatory Private Clubs, by Jennifer Jolly-Ryan (Chase College of Law, Northern Kentucky University) [blogged here]
