Top 5 Tax Paper Downloads

There is a lot of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new #1 paper and new papers debuting on the list at #4 and #5:

1.  [231 Downloads]  Private Equity Management Fee Conversions, by Gregg D. Polsky (Florida State)  [blogged here]

2.  [152 Downloads]  Take the Money and Run -- The Impact of the HEART Act on the Ultimate Estate Plan: Expatriation to Avoid U.S. Income, Estate and Gift Tax, by Kathleen Macaulay (Houston)  [blogged here]

3.  [144 Downloads]  The Undocumented Immigrant Tax, by Francine J. Lipman (Chapman)  [blogged here]

4.  [128 Downloads]  The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms, by Katherine Pratt, Jennifer M. Kowal & Daniel Martin (all of Loyola-L.A.)  [blogged here]

5.  [124 Downloads]  Dead or Alive: An Investigation of the Incidence of Estate and Inheritance Taxes, by Lily L. Batchelder (NYU) & Surachai Khitatrakun (ERS Group)  [blogged here]