The papers in this week’s list of the Top 5 Recent Tax Paper Downloads are the same as in last week’s list, with the #4 and #5 papers switching positions:

1.  [293 Downloads]  Municipal Bonds and the Dormant Commerce Clause After United Haulers, by Ethan Yale (Georgetown) & Brian D. Galle (Florida State)  [blogged here]

2.  [227 Downloads]  What Does Happiness Research Tell Us about Happiness?, by David A. Weisbach (Chicago)  [blogged here]

3.  [208 Downloads]  The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?, by Chris William Sanchirico (Penn)  [blogged here]

4.  [184 Downloads]  Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax, by Lily L. Batchelder (NYU)  [blogged here]

4.  [172 Downloads]  Towards a Theory of European Tax Discrimination, by Ruth Mason (UConn)  [blogged here]