SSRN is in the process of upgrading its servers and has not updated its download statistics.  So this week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list:

1.  [245 Downloads]  Which Countries Become Tax Havens?, by Dhammika Dharmapala (University of Connecticut, Department of Economics) & James R. Hines Jr. (Michigan)  [blogged here]

2.  [169 Downloads]  Tax Shelters and the Code: Navigating Between Text and Intent, by Steven Dean (Brooklyn) & Lawrence M. Solan (Brooklyn)  [blogged here]

3.  [110 Downloads]  Tax Opinions, by David T. Moldenhauer (Clifford Chance, New York) [blogged here]

4.  [100 Downloads]   Pensions and Risk Aversion: The Influence of Race, Ethnicity, and Class on Investor Behavior, by Dorothy A. Brown (Washington & Lee)  [blogged here]

5.  [83 Downloads]  Patents, Tax Shelters, and the Firm, Dan L. Burk (Minnesota) & Brett McDonnell (Minnesota)  [blogged here]