This week’s list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week’s list, with the #1 paper vaulting into the Top 100 all-time tax paper downloads:
1. [272 Downloads] Remapping the Charitable Deduction, by David Pozen (Yale J.D. 2007) [blogged here]
2. [242 Downloads] Family Limited Partnership Formation: Dueling Dicta, by Mitchell Gans (Hofstra) & Jonathan G. Blattmachr (Milbank, Tweed, Hadley & McCloy, New York) [blogged here]
3. [185 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. [135 Downloads] Reforming the Taxation of Deferred Compensation, by Ethan Yale (Georgetown) & Gregg D. Polsky (Minnesota) [blogged here]
5. [80 Downloads] Tax Expenditures, Principal Agent Problems, and Redundancy, by David A. Weisbach (Chicago) [blogged here]
