This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list.  The #1 paper is now the #34 tax paper in all-time downloads out of 6140 tax papers:

1.  [1040 Downloads]  To Roth or Not to Roth: Analyzing the Conversion Opportunity for 2010 and Beyond, by Richard L. Kaplan (Illinois)

2.  [377 Downloads]  A Field Guide to Cancellation of Debt Income, by Daniel L. Simmons (UC-Davis) & Martin J. McMahon, Jr. (Florida)

3.  [289 Downloads]  A Review of Tax Research, by Michelle Hanlon (MIT) & Shane Heitzman (University of Rochester, Simon Graduate School of Business)

4.  [202 Downloads]  Debt and Equity: What's the Difference? A Comparative View, by Wolfgang Schoen, Tobias Beuchert, Astrid Erker, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Daniel Kornack, Nadia Lagdali, Christine Osterloh-Konrad, Carlo Pohlhausen, Philipp Redeker, Erik Roeder (all of the Max Planck Institute for Intellectual Property, Competition & Tax Law) & Lukas Müller (University of Zurich, School of Law)

5.  [144 Downloads]  Miller: Effective FLP Line Drawing, by Wendy C. Gerzog (Baltimore)