There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting on the list at #5.  The #1 paper has climbed to #106 in all-time downloads among 4,029 tax papers.

1.  [337 Downloads]  2006 Federal Tax Update, by Samuel A. Donaldson (Washington)  [blogged here]

2.  [206 Downloads]  Options Backdating, Tax Shelters, and Corporate Culture, by Victor Fleischer (Colorado)  [blogged here]

3.  [118 Downloads]  The Cost of Norms: Tax Effects of Tacit Understandings, by Alex Raskolnikov (Columbia)  [blogged here]

4.  [109 Downloads]  The Federal Gift Tax: History, Law, and Economics, by David Joulfaian (Office of Tax Analysis, U.S. Treasury Department)  [blogged here]

5.  [90 Downloads]  Efficiency and Tax Incentives: The Case for Refundable Tax Credits, by Lily Batchelder (NYU), Fred T. Goldberg (Skadden) & Peter Orszag (Brookings Institution) [blogged here]