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. [634 Downloads] The Generation-Skipping Transfer Tax: A Quick Guide, by Mark Powell (Chapman)
2. [442 Downloads] Taxation and the Financial Sector, by Douglas A. Shackelford (University of North Carolina, Kenan-Flager Business School), Daniel Shaviro (NYU) & Joel B. Slemrod (University of Michigan, Ross School of Business)
3. [408 Downloads] An Overview of Tax Issues for Synagogues (and Other Religious Congregations), by Ellen P. Aprill (Loyola-L.A.)
4. [262 Downloads] The Costs of Estate Tax Dithering, by Paul L. Caron (Cincinnati)
5. [149 Downloads] Tax Morale and Public Spending Inefficiency, by Guglielmo Barone & Sauro Mocetti (both of the Bank of Italy)
