This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list.  In just two weeks, the #1 paper has climbed to #70 on the all-time tax paper downloads list (out of 4,553 tax papers):

1.  [529 Downloads]  The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income, by Michael S. Knoll (Penn) [blogged here]

2.  [301 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]

3.  [271 Downloads]  What Does Happiness Research Tell Us about Happiness?, by David A. Weisbach (Chicago)  [blogged here]

4.  [249 Downloads]  Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax, by Lily L. Batchelder (NYU)  [blogged here]

5.  [221 Downloads]  Erickson:  A Primer on FLPs, by Wendy Gerzog (Baltimore)  [blogged here]