Foreign Tax Credit and the Current Account Yasushi IwamotoAkihisa Shibata OriginalPaper Pages: 131 - 148
Taxing Internationally Mobile Individuals—A Case of Countervailing Incentives Petter Osmundsen OriginalPaper Pages: 149 - 164
Administrative Federalism and a Central Government with Regionally Based Preferences Robert Schwager OriginalPaper Pages: 165 - 189
Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism Charles E. McLure Jr OriginalPaper Pages: 193 - 224