There is a bit of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with the #2, #3, and #4 papers shuffling positions:

1.  [256 Downloads]  Options Backdating, Tax Shelters, and Corporate Culture, by Victor Fleischer (Colorado)  [blogged here]

2.  [154 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]

3.  [148 Downloads]  The Constitutionality of Federal Taxes and Federal Tax Provisions, by Joseph M. Dodge (Florida State)  [blogged here]

4.  [142 Downloads]  The Federal Gift Tax: History, Law, and Economics, by David Joulfaian (Office of Tax Analysis, U.S. Treasury Department)  [blogged here]

5.  [123 Downloads] Wheir’s the Beef?: Buffalo Law and Taxation, by Erik M. Jensen (Case Western)  [blogged here]