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. The #1 paper is #1 in all-time downloads among 8,893 tax papers:
1. [6265 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. [338 Downloads] Taxation in the Bible, by Geoffrey P. Miller (NYU)
3. [282 Downloads] The End of Taxation without End: A New Tax Regime for U.S. Expatriates, by Bernard Schneider (Queen Mary, University of London School of Law)
4. [196 Downloads] Important Developments in Federal Income Taxation, by
Edward A. Morse (Creighton)
5. [138 Downloads] Taxing Market Discount on Distressed Debt, by Ethan Yale (Virginia)
