SSRN apparently has solved its server problems, as this week’s list of the Top 5 Recent Tax Paper Downloads is much changed from the time the list was last updated on April 16.  New papers debut on the list at #2, #4, and #5, and the #1 paper now ranks #85 in all-time downloads out of 4,349 tax papers:

1.  [434 Downloads]  "Stranger than Fiction": Taxing Virtual Worlds, by Leandra Lederman (Indiana)  [blogged here]

2.  [155 Downloads]  The Play’s the Thing: A Theory of Taxing Virtual Worlds, by Bryan Camp (Texas Tech)  [blogged here]

3.  [129 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]

4.  [81 Downloads]  Policy and Theoretical Dimensions of Qualified Tax Partnerships, by Bradley T. Borden (Washburn)  [blogged here]

5.  [75 Downloads]  Why Worldwide Welfare as a Normative Standard in U.S. Tax Policy?, by Daniel N. Shaviro (NYU)  [blogged here]