There is a bit of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a paper debuting on the list at #4:
1. [229 Downloads] Celebrating Life (Chai) and Taxes: Lessons Learned, Francine J. Lipman (Chapman) [blogged here]
2. [147 Downloads] Which Countries Become Tax Havens?, by Dhammika Dharmapala (University of Connecticut, Department of Economics) & James R. Hines Jr. (Michigan) [blogged here]
3. [126 Downloads] Tax Expenditures as Foreign Aid, by David Pozen (J.D. 2007, Yale) [blogged here]
4. [119 Downloads] Tax Competition, Tax Arbitrage, and the International Tax Regime, by Reuven S. Avi-Yonah (Michigan) [blogged here]
5. [116 Downloads] Tax Shelters and the Code: Navigating Between Text and Intent, by Steven Dean (Brooklyn) & Lawrence M. Solan (Brooklyn) [blogged here]
