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

1.  [166 Downloads]  The Constitutionality of Federal Taxes and Federal Tax Provisions, by Joseph M. Dodge (Florida State)  [blogged here]

2.  [162 Downloads]  Efficiency and Tax Incentives: The Case for Refundable Tax Credits, by Lily Batchelder (NYU), Fred T. Goldberg (Skadden) & Peter Orszag (Brookings Institution)  [blogged here]

3.  [159 Downloads]  The Federal Gift Tax: History, Law, and Economics, by David Joulfaian (Office of Tax Analysis, U.S. Treasury Department)  [blogged here]

4.  [129 Downloads] Wheir’s the Beef?: Buffalo Law and Taxation, by Erik M. Jensen (Case Western)  [blogged here]

5.  [103 Downloads]  Taxing Citizens in a Global Economy, by Michael S. Kirsch (Notre Dame)  [blogged here]