Top 5 Tax Paper Downloads

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads on SSRN, with a new paper rocketing to the top of the list at #1 -- after only one week on SSRN, it is #7 in all-time downloads among 8,830 tax papers:

1.  [3840 Downloads]  Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law, by Gerald T. Prante & Austin John (both of Lynchburg College, School of Business and Economics)

2.  [220 Downloads]  Rethinking FIRPTA, by David J. Herzig (Valparaiso)

3.  [201 Downloads]  Technological Innovation, International Competition, and the Challenges of International Income Taxation, by Michael J. Graetz (Columbia) & Rachael Doud (J.D. 2012, Yale)

4.  [199 Downloads]  Taxation in the Bible, by Geoffrey P. Miller (NYU)

5.  [164 Downloads]  Romney's Tax Plan Won't Work Like Reagan's Did, by Bruce Bartlett