There is a bit of movement on this week’s list of the Top 5 Recent Tax Paper Downloads on SSRN, with a paper returning to the list at #5:

1.  [242 Downloads]  Celebrating Life (Chai) and Taxes: Lessons Learned, by Francine J. Lipman (Chapman)  [blogged here]

2.  [197 Downloads]  Which Countries Become Tax Havens?, by Dhammika Dharmapala (University of Connecticut, Department of Economics) & James R. Hines Jr. (Michigan)  [blogged here]

3.  [140 Downloads]  Tax Shelters and the Code: Navigating Between Text and Intent, by Steven Dean (Brooklyn) & Lawrence M. Solan (Brooklyn)  [blogged here]

4.  [126 Downloads]  Tax Expenditures as Foreign Aid, by David Pozen (J.D. 2007, Yale)  [blogged here]

5.  [119 Downloads]  Corporate Social Responsibility and Strategic Tax Behavior, by Reuven S. Avi-Yonah (Michigan)  [blogged here]