There is a lot of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and three papers debuting on the list:
1. [269 Downloads] Family Limited Partnership Formation: Dueling Dicta, by Mitchell Gans (Hofstra) & Jonathan G. Blattmachr (Milbank, Tweed, Hadley & McCloy, New York) [blogged here]
2. [86 Downloads] Interpretative Theory and Tax Shelter Regulation, by Brian D. Galle (Florida State) [blogged here]
2. [86 Downloads] Tax Expenditures, Principal Agent Problems, and Redundancy, by David A. Weisbach (Chicago) [blogged here]
4. [75 Downloads] The Federal Income Tax Consequences of the Bobble Supreme Phenomenon, by Leandra Lederman (Indiana) [blogged here]
5. [65 Downloads] The Competence of Nations and International Tax Law, by Eric T. Laity (Oklahoma City) [blogged here]
