There is not much movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting at #5 and some minor shuffling in the order of the returning papers:

1.  [219 Downloads]  The Play’s the Thing: A Theory of Taxing Virtual Worlds, by Bryan Camp (Texas Tech)  [blogged here]

2.  [118 Downloads]  Double Taxation: A European "Switch in Time"?, by Georg W. Kofler (NYU) & Ruth Mason (UConn)  [blogged here]

3.  [115 Downloads]  Responding to Tax Strategy Patents, by Ellen P. Aprill (Loyola-L.A.)  [blogged here]

4.  [97 Downloads]  Towards a Sensible System for Saving, by Pamela J. Perun (Aspen Institute, Initiative on Financial Security)  [blogged here]

5.  [91 Downloads]  Reforming the Gift Tax and Making it Enforceable, by Mitchell M. Gans (Hofstra) & Jay A. Soled (Rutgers Business School)  [blogged here]