1. When are origin and destination regimes equivalent?

   • Ben Lockwood
   • David De Meza
   • Gareth D. Myles

   OriginalPaper Pages: 5 - 24

2. Analyzing the standard deduction as a presumptive tax

   • Joel Slemrod
   • Shlomo Yitzhaki

   OriginalPaper Pages: 25 - 34

3. Efficiency and equity consequences of decentralized government: An application to Spain

   • Timothy J. Goodspeed

   OriginalPaper Pages: 35 - 54

4. From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries

   • Peter Birch Sørensen

   OriginalPaper Pages: 57 - 79

5. The incentive to locate a multinational firm: The effect of tax reforms in the United Kingdom

   • Chris Higson
   • Jamie Elliott

   OriginalPaper Pages: 81 - 97