There ia bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5.  In addition, the #1 paper has climbed to #62 on the all-time tax paper downloads list (out of 4,572 tax papers):

1.  [567 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.  [326 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.  [254 Downloads]  Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax, by Lily L. Batchelder (NYU)  [blogged here]

4.  [240 Downloads]  Erickson:  A Primer on FLPs, by Wendy Gerzog (Baltimore)  [blogged here]

5.  [127 Downloads]  IRS Penalty Report: A Call for Objective Standards, by Dennis J. Ventry (American)  [blogged here]