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 rocketing to the top of the list at #1 — after only one week on SSRN, it is #7 in all-time downloads among 8,830 tax papers:
1. [3840 Downloads] Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante
& Austin John
(both of Lynchburg College, School of Business and Economics)
2. [220 Downloads] Rethinking FIRPTA, by David J. Herzig (Valparaiso)
3. [201 Downloads] Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)
4. [199 Downloads] Taxation in the Bible, by Geoffrey P. Miller (NYU)
5. [164 Downloads] Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett
