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.  The #1 paper is now the #31 tax paper in all-time downloads out of 6154 tax papers:

1.  [1135 Downloads]  To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond, by Richard L. Kaplan (Illinois)

2.  [409 Downloads]  A Field Guide to Cancellation of Debt Income, by Daniel L. Simmons (UC-Davis) & Martin J. McMahon, Jr. (Florida)

3.  [324 Downloads]  A Review of Tax Research, by Michelle Hanlon (MIT) & Shane Heitzman (University of Rochester, Simon Graduate School of Business)

4.  [232 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.  [212 Downloads]  2009 Federal Tax Update, by Samuel A. Donaldson (U. Washington)