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 returning to the list at #1:
1. [261 Downloads] Remapping the Charitable Deduction, by David Pozen (Yale J.D. 2007) [blogged here]
2. [204 Downloads] Family Limited Partnership Formation: Dueling Dicta, by Mitchell Gans (Hofstra) & Jonathan G. Blattmachr (Milbank, Tweed, Hadley & McCloy, New York) [blogged here]
3. [175 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. [130 Downloads] Reforming the Taxation of Deferred Compensation, by Ethan Yale (Georgetown) & Gregg D. Polsky (Minnesota) [blogged here]
5. [76 Downloads] Tax Expenditures, Principal Agent Problems, and Redundancy, by David A. Weisbach (Chicago) [blogged here]
