This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list, with some minor reshuffling of the ordering within the Top 5. The #1 paper is now #107 in all-time downloads among 7,331 tax papers :

1.  [783 Downloads]  The Fundamentals of Wealth Transfer Tax Planning: 2011 and Beyond, by John A. Milller (Idaho) & Jeffrey A. Maine (Maine)

2.  [410 Downloads]  The Politics and Policy of the Estate Tax — Past, Present, and Future, by Michael J. Graetz (Columbia)

3.  [353 Downloads]  Optimal Capital Structure, by Jules H. Van Binsbergen (Stanford University, Graduate School of Business), John R. Graham (Duke University, Fuqua School of Business) & Jie Yang (Georgetown University, McDonough School of Business)

4.  [350 Downloads]  The U.S. Federal Income Tax Treatment of Hedge Funds, Their Investors and the Managers, by David S. Miller & Jean Marie Bertrand (both of Cadwalader, Wickersham & Taft, New York)

5.  [346 Downloads]  Overview of Statutory Framework for Federal Wealth Transfer Taxation, by Bridget J. Crawford (Pace)