There is a lot of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:

1.  [198 Downloads]  Municipal Bonds and the Dormant Commerce Clause After United Haulers, by Ethan Yale (Georgetown) & Brian D. Galle (Florida State)  [blogged here]

2.  [104 Downloads]  Reforming the Gift Tax and Making it Enforceable, by Mitchell M. Gans (Hofstra) & Jay A. Soled (Rutgers Business School)  [blogged here]

3.  [103 Downloads]  Hard Law & Soft Law in International Taxation, by Allison Christians (Wisconsin)  [blogged here

4.  [85 Downloads] What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News About Tax Aggressiveness, by Michelle Hanlon & Joel B. Slemrod (both of University of Michigan, Stephen M. Ross School of Business)  [blogged here]

5.  [84 Downloads]  Freakonomics and the Tax Gap: An Applied Perspective, by Leslie Book (Villanova)  [blogged here]