There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and a new paper debuting on the list at #5:

1.  [241 Downloads]  What Does Happiness Research Tell Us about Happiness?, by David A. Weisbach (Chicago)  [blogged here]

2.  [227 Downloads]  The Tax Advantage to Paying Private Equity Fund Managers with Profit Shares: What is it? Why is it Bad?, by Chris William Sanchirico (Penn)  [blogged here]

3.  [216 Downloads]  Taxing Privilege More Effectively: Replacing the Estate Tax with an Inheritance Tax, by Lily L. Batchelder (NYU)  [blogged here]

4.  [175 Downloads]  Towards a Theory of European Tax Discrimination, by Ruth Mason (UConn)  [blogged here]

5.  [145 Downloads]  Erickson:  A Primer on FLPs, by Wendy Gerzog (Baltimore)  [blogged here]