This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list, with some minor reshuffling within the Top 5:

1.  [569 Downloads]  The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond, by John A. Milller (Idaho) & Jeffrey A. Maine (Maine)

2.  [331 Downloads]  The Politics and Policy of the Estate Tax — Past, Present, and Future, by Michael J. Graetz (Columbia)

3.  [301 Downloads]  Overview of Statutory Framework for Federal Wealth Transfer Taxation, by Bridget J. Crawford (Pace)

4.  [253 Downloads]  Optimal Capital Structure, by Jules H. Van Binsbergen (Stanford University, Graduate School of Business), John R. Graham (Duke University, Fuqua School of Business) & Jie Yang (Georgetown University, McDonough School of Business)

5.  [250 Downloads]  Exploring the Role Delaware Plays as a Domestic Tax Haven, by Scott D. Dyreng (Duke University, Fuqua School of Business), Bradley P. Lindsey (College of William and Mary, Mason School of Business) & Jacob R. Thornock (University of Washington, Michael G. Foster School of Business)