There is a 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:

1.  [389 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.)

2.  [273 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)

3.  [210 Downloads]  Estate Tax Reform: Issues and Options, by Lily L. Batchelder (NYU)

4.  [167 Downloads]  Design of a Carbon Tax, by Gilbert E. Metcalf (Tufts University, Department of Economics) & David A. Weisbach (Chicago)

5.  [123 Downloads]  The Estate Tax and the Demise of the Family Business:  A Comment, by David Joulfaian (Office of Tax Analysis, Treasury Department)