There is a lot of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting at #3 and #4.  The #1 paper has climbed to #109 in all-time downloads among 3,979 tax papers.

1.  [325 Downloads]  The Case for For-Profit Charities, by Anup Malani (Chicago) & Eric A. Posner (Chicago)  [blogged here]

2.  [165 Downloads]  Jewish Perspecitves on the Ethics of Tax Evasion, by Robert W. McGee (Barry University, Andreas School of Business) & Gordon Cohn (City University of New York, Stan Ross Department of Accountancy)  [blogged here]

3.  [137 Downloads]  2006 Federal Tax Update, by Samuel A. Donaldson (Washington)  [blogged here]

4.  [114 Downloads]  Options Backdating, Tax Shelters, and Corporate Culture, by Victor Fleischer (Colorado)  [blogged here]

5.  [109 Downloads]   Substance Over Form? Phantom Regulations and the Internal Revenue Code, by Andy Grewal (Mayer, Brown, Rowe & Maw, Washington, D.C.)  [blogged here]