There is a bit of movement on this week’s list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5:

1.  [390 Downloads]  Deduction Ad Absurdum: CEOs Donating Their Own Stock to Their Own Family Foundations, by David Yermack (NYU, Stern School of Business)  [blogged here]

2.  [249 Downloads]  Backdating, by Jeffrey L. Kwall (Loyola-Chicago) & Stuart Duhl (Harrison & Held, Chicago)  [blogged here]

3.  [124 Downloads]  Taxation as a Global Socio-Legal Phenomenon, by Allison Christians (Wisconsin), Steven Dean (Brooklyn), Diane M. Ring (Boston College) & Adam H. Rosenzweig (Washington University)  [blogged here]

4.  [123 Downloads]  Perpetuities, Taxes, and Asset Protection:  An Empirical Assessment of the Jurisdictional Competition for Trust Funds, by Robert H. Sitkoff (Harvard) & Max M. Schanzenbach (Northwestern)  [blogged here]

5.  [108 Downloads]  Where Does it Go? Spending by the Financially Constrained, by Shawn Allen Cole (Harvard Business School), John Thompson (H&R Block) & Peter Tufano (Harvard Business School)  [blogged here]