There is quite a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new #1 paper and three new papers debuting on the list at #2, #4, and #5:
1. [181 Downloads] Tax Opinions, by David T. Moldenhauer (Clifford Chance, New York) [blogged here]
2. [159 Downloads] "Stranger than Fiction": Taxing Virtual Worlds, by Leandra Lederman (Indiana) [blogged here]
3. [115 Downloads] Patents, Tax Shelters, and the Firm, by Dan L. Burk (Minnesota) & Brett McDonnell (Minnesota) [blogged here]
4. [108 Downloads] Social Security and Government Deficits: When Should We Worry?, by Neil H. Buchanan (George Washington) [blogged here]
5. [100 Downloads] The Significance and Composition of Deferred Tax Assets and Liabilities, by James M. Poterba, Nirupama Rao & Jeri Seidman (all of MIT, Department of Economics) [blogged here]
