1. Equivalizing Incomes: A Normative Approach

   • Udo Ebert

   OriginalPaper Pages: 619 - 640

2. The Optimality of Punishing Only the Innocent: The Case of Tax Evasion

   • Robin Boadway
   • Motohiro Sato

   OriginalPaper Pages: 641 - 664

3. Income Taxation and Finite Horizons in a Human Capital Model

   • Cruz A. Echevarria
   • Amaia Iza

   OriginalPaper Pages: 665 - 689

4. A Note on the Composition of Public Expenditure under Capital Tax Competition

   • Mutsumi Matsumoto

   OriginalPaper Pages: 691 - 697

5. Education, Mobility of Labour and Tax Competition

   • Panu Poutvaara

   OriginalPaper Pages: 699 - 719

6. Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

   • Charles E. McLure Jr.

   OriginalPaper Pages: 723 - 740

7. CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade

   • Richard M. Bird
   • Pierre-Pascal Gendron

   OriginalPaper Pages: 753 - 761