This week’s list of the Top 5 Recent Tax Paper Downloads on SSRN is the same as last week’s list.  The #1 paper has climbed to #182 in all-time downloads among 4,017 tax papers.

1. [235 Downloads]  2006 Federal Tax Update, by Samuel A. Donaldson (Washington)  [blogged here]

2.  [194 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.  [156 Downloads]  Options Backdating, Tax Shelters, and Corporate Culture, by Victor Fleischer (Colorado)  [blogged here]

4.  [127 Downloads]   Substance Over Form? Phantom Regulations and the Internal Revenue Code, by Andy Grewal (Mayer, Brown, Rowe & Maw, Washington, D.C.)  [blogged here]

5.  [95 Downloads]  The Cost of Norms: Tax Effects of Tacit Understandings, by Alex Raskolnikov (Columbia)  [blogged here]