There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:
1. [257 Downloads] The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.) [blogged here]
2. [197 Downloads] Take the Money and Run — The Impact of the HEART Act on the Ultimate Estate Plan: Expatriation to Avoid U.S. Income, Estate and Gift Tax, by Kathleen Macaulay (Houston) [blogged here]
3. [155 Downloads] Research in Accounting for Income Taxes, by John R. Graham (Duke University, Fuqua School of Business), Jana Smith Raedy (University of North Carolina, Kenan-Flagler Business School) & Douglas A. Shackelford (University of North Carolina, Kenan-Flagler Business School) [blogged here]
4. [132 Downloads] The LDS Church, Proposition Eight, and the Federal Law of Charities, by Brian D. Galle (Florida State) [blogged here]
5. [110 Downloads] Employer Mandates and ERISA Preemption: A Critique of Golden Gate Restaurant Association v. San Francisco, by Edward A. Zelinsky (Cardozo) [blogged here]
