There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper debuting on the list at #5:
1. [292 Downloads] Time for Permanent Estate Tax Reform, by Jeffrey A. Cooper (Quinnipiac)
2. [233 Downloads] James
Couzens, Andrew Mellon, the ‘Greatest Tax Suit in the History of the
World,’ and Creation of the Joint Committee on Taxation and Its Staff, by George K. Yin (Virginia)
3. [214 Downloads] Wall Street Rules Applied to REMIC Classification, by Bradley T. Borden (Brooklyn) & David J. Reiss (Brooklyn)
4. [193 Downloads] Incentives for Tax Planning and Avoidance: Evidence from the Field, by John R. Graham
(Duke University, Fuqua School of Business), Michelle Hanlon
(MIT, Sloan School of Management), Terry J. Shevlin
(UC-Irvine) & Nemit Shroff
(MIT, Sloan School of Management)5. [108 Downloads] Rethinking FIRPTA, by David J. Herzig (Valparaiso)
