This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list. The #1 paper is now the 178th most-downloaded paper out of 5,018 tax papers posted on SSRN:
1. [331 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
2. [284 Downloads] Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business) [blogged here]
3. [215 Downloads] Back to School: The New Parameters of Funding a Grandchild’s College Education, by Richard L Kaplan (Illinois) [blogged here]
4. [171 Downloads] Tax Expense Surprises and Future Returns, by Jacob K. Thomas & Frank Zhang (both of Yale University, School of Management) [blogged here]
5. [141 Downloads] Golden Gate Restaurant Association: Employer Mandates and ERISA Preemption in the Ninth Circuit, by Edward A. Zelinsky (Cardozo) [blogged here]
