There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #5:

1.  [302 Downloads]:  Choice of Entity: Considerations and Consequences, by Ellen P. Aprill (Loyola-L.A.) & Sanford Holo (Musick Peeler & Garrett, Los Angeles)

2.  [282 Downloads]:  2008 Developments in Connecticut Estate and Probate Law, by Jeffrey A. Cooper (Quinnipiac) & John R. Ivimey (Reid & Riege, Hartford)

3.  [227 Downloads]:  Measuring Rates of Return for Lobbying Expenditures: An Empirical Analysis Under the American Jobs Creation Act, by Raquel Meyer Alexander (University of Kansas, School of Business), Stephen W. Mazza (University of Kansas, School of Law) & Susan Scholz (University of Kansas, Accounting and Information Systems Area)

4.  [208 Downloads]:  Hidden Taxes, by Brian D. Galle (Florida State)

5.  [174 Downloads]:  Now You See it, Now You Don't: Exiting a Partnership and Making Gain Disappear, by Howard Abrams (Emory)