The Top Five New Tax Papers

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 #5:

1. [664 Downloads]  Family Limited Partnerships and Section 2036: Not Such a Good Fit, by Mitchell Gans (Hofstra) & Jonathan Blattmachr (Milbank, New York)
2. [481 Downloads]  The Front Door Opens Wide for the Backdoor Roth IRA, by Philip Manns (Liberty) & Timothy Todd (Liberty)
3. [444 Downloads]  Federal Tax Procedure (2017 Practitioner Ed.), by John Townsend (Houston)
4. [222 Downloads]  BEPS and European Union Law, by Sjoerd Douma (Leiden)
5. [182 Downloads]  Is Efficiency Biased?, by Zachary Liscow (Yale)