1. Taxation of Interest Income

   • Roger H. Gordon

   OriginalPaper Pages: 5 - 15

2. The Marginal Cost of Funds and the Shadow Prices of Public Sector Inputs and Outputs

   • Liqun Liu

   OriginalPaper Pages: 17 - 29

3. Payroll Taxes and the Decision to be Self-Employed

   • Mark Stabile

   OriginalPaper Pages: 31 - 53

4. Fiscal Reconstruction and Local Government Financing

   • Toshihiro Ihori
   • Jun-Ichi Itaya

   OriginalPaper Pages: 55 - 67

5. Debating Proposed Reforms of the Taxation of Corporate Income in the European Union

   • Michael P. Devereux

   OriginalPaper Pages: 71 - 89

6. Company Tax Reform in the European Union

   • Peter Birch Sørensen

   OriginalPaper Pages: 91 - 115