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. [335 Downloads] Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens, by David S. Miller (Cadwalader, New York)
2. [189 Downloads] Schedule UTP: Views of a Former Tax Adviser and Administrator, by J. Richard (Dick) Harvey (Villanova)
3. [161 Downloads] Financing Long-Term Care After Health Care Reform, by Richard L. Kaplan (Illinois)
4. [149 Downloads] Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule?, by Howard Abrams (Emory)
5. [145 Downloads] Schedule UTP Guidance – Initial Observations, by J. Richard (Dick) Harvey (Villanova)
