There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting on the list at #2 and #5.  Mitchell Gans has pulled off an unprecedented feat in co-authoring the two most-heavilty downloaded tax papers this week:      

1.  [158 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.  [140 Downloads]  Family Limited Partnership Formation: Dueling Dicta, by Mitchell Gans (Hofstra) & Jonathan G. Blattmachr (Milbank, Tweed, Hadley & McCloy, New York)  [blogged here]

3.  [123 Downloads]  Reforming the Taxation of Deferred Compensation, by Ethan Yale (Georgetown) & Gregg D. Polsky (Minnesota)  [blogged here]

4.  [81 Downloads]  The Tax Treatment of Health Insurance and Employment-Based Health Benefits, by Paul Fronstin (Employee Benefit Research Institute)  [blogged here]

5.  [62 Downloads]  Tax Expenditures, Principal Agent Problems, and Redundancy, by David A. Weisbach (Chicago)  [blogged here]