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 #4:

1.  [319 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)

2.  [192 Downloads]  Design of a Carbon Tax, by Gilbert E. Metcalf (Tufts University, Department of Economics) & David A. Weisbach (Chicago)

3.  [161 Downloads]  The Estate Tax and the Demise of the Family Business:  A Comment, by David Joulfaian (Office of Tax Analysis, Treasury Department)

4.  [142 Downloads]  Reverse Piercing:  A Single Member LLC Paradox, by Carter G. Bishop (Suffolk)

5.  [101 Downloads]  The New Poor at Our Gates:  Global Justice Implications for International Trade and Tax Law, by Ilan Benshalom (Northwestern)