There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #2:
1. [385 Downloads] Unintended Consequences: How U.S. Tax Law Encourages Investment in Offshore Tax Havens, by David S. Miller (Cadwalader, New York)
2. [189 Downloads] Oy Yes, the Healthcare Penalty is Unconstitutional, by Steven J. Willis (Florida) & Nakku Chung (J.D. 2010, Florida)
3. [177 Downloads] Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule?, by Howard Abrams (Emory)
4. [176 Downloads] Financing Long-Term Care After Health Care Reform, by Richard L. Kaplan (Illinois)
5. [150 Downloads] The Individual Mandate and the Taxing Power, by Erik M. Jensen (Case Western)
