There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and a new paper debuting on the list at #5:

1. [195 Downloads]  2006 Federal Tax Update, by Samuel A. Donaldson (Washington)  [blogged here]

2.  [176 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.  [135 Downloads]  Options Backdating, Tax Shelters, and Corporate Culture, by Victor Fleischer (Colorado)  [blogged here]

4.  [118 Downloads]   Substance Over Form? Phantom Regulations and the Internal Revenue Code, by Andy Grewal (Mayer, Brown, Rowe & Maw, Washington, D.C.)  [blogged here]

5.  [87 Downloads]  The Cost of Norms: Tax Effects of Tacit Understandings, by Alex Raskolnikov (Columbia)  [blogged here]