1. Editorial Announcement

   • Michael Smart
   • John D. Wilson

   OriginalPaper Pages: 5 - 5

2. Some Equity and Efficiency Considerations of International Tax Competition

   • Werner Roeger
   • Jan in 't Veld
   • Don I. Asoka Woehrmann

   OriginalPaper Pages: 7 - 31

3. The Role of Tax Subsidies in the Market for Health Insurance

   • Mark Stabile

   OriginalPaper Pages: 33 - 50

4. Local Taxes and Capital Structure Choice

   • Reint E. Gropp

   OriginalPaper Pages: 51 - 71

5. Fiscal Policy Reforms in a Global Economy

   • Holger Strulik

   OriginalPaper Pages: 73 - 91

6. Shadow-Pricing Interpretation of the Pigovian Rule for the Optimal Provision of Public Goods: A Note

   • Atsushi Tsuneki

   OriginalPaper Pages: 93 - 104