There is quite a bit of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with new papers debuting at #4 and #5:
1. [239 Downloads] Options Backdating, Tax Shelters, and Corporate Culture, by Victor Fleischer (Colorado) [blogged here]
2. [132 Downloads] The Federal Gift Tax: History, Law, and Economics, by David Joulfaian (Office of Tax Analysis, U.S. Treasury Department) [blogged here]
3. [130 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]
4. [125 Downloads] The Constitutionality of Federal Taxes and Federal Tax Provisions, by Joseph M. Dodge (Florida State) [blogged here]
5. [117 Downloads] Wheir’s the Beef?: Buffalo Law and Taxation, by Erik M. Jensen (Case Western) [blogged here]
