The papers in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN are the same as those on last week’s list, with a couple of changes in placement among the Top 5:      

1.  [319 Downloads]  Family Limited Partnership Formation: Dueling Dicta, by Mitchell Gans (Hofstra) & Jonathan G. Blattmachr (Milbank, Tweed, Hadley & McCloy, New York)  [blogged here]

2.  [145 Downloads]  The Case for For-Profit Charities, by Anup Malani (Chicago) & Eric A. Posner (Chicago)  [blogged here]

3.  [106 Downloads]  Interpretative Theory and Tax Shelter Regulation, by Brian D. Galle (Florida State)  [blogged here]

4.  [95 Downloads]  The Federal Income Tax Consequences of the Bobble Supreme Phenomenon, by Leandra Lederman (Indiana)  [blogged here]

5.  [80 Downloads]  The Competence of Nations and International Tax Law, by Eric T. Laity (Oklahoma City) [blogged here]