There is a lot of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #2 and #5:

1.  [230 Downloads]  The Play’s the Thing: A Theory of Taxing Virtual Worlds, by Bryan Camp (Texas Tech)  [blogged here]

2.  [180 Downloads]  Municipal Bonds and the Dormant Commerce Clause After United Haulers, by Ethan Yale (Georgetown) & Brian D. Galle (Florida State)  [blogged here]

3.   [110 Downloads]  Towards a Sensible System for Saving, by Pamela J. Perun (Aspen Institute, Initiative on Financial Security)  [blogged here]

4.  [102 Downloads]  Reforming the Gift Tax and Making it Enforceable, by Mitchell M. Gans (Hofstra) & Jay A. Soled (Rutgers Business School)  [blogged here]

5.  [87 Downloads]  Hard Law & Soft Law in International Taxation, by Allison Christians (Wisconsin)  [blogged here]