There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5:
1. [805 Downloads] To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond, by Richard L. Kaplan (Illinois)
2. [331 Downloads] A Field Guide to Cancellation of Debt Income, by Daniel L. Simmons (UC-Davis) & Martin J. McMahon, Jr. (Florida)
3. [262 Downloads] A Review of Tax Research, by Michelle Hanlon (MIT) & Shane Heitzman (University of Rochester, Simon Graduate School of Business)
4. [169 Downloads] Debt and Equity: What's the Difference? A Comparative View, by Wolfgang Schoen, Tobias Beuchert, Astrid Erker, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Daniel Kornack, Nadia Lagdali, Christine Osterloh-Konrad, Carlo Pohlhausen, Philipp Redeker, Erik Roeder (all of the Max Planck Institute for Intellectual Property, Competition & Tax Law) & Lukas Müller (University of Zurich, School of Law)
5. [128 Downloads] Miller: Effective FLP Line Drawing, by Wendy C. Gerzog (Baltimore)
