When are origin and destination regimes equivalent? Ben LockwoodDavid De MezaGareth D. Myles OriginalPaper Pages: 5 - 24
Analyzing the standard deduction as a presumptive tax Joel SlemrodShlomo Yitzhaki OriginalPaper Pages: 25 - 34
Efficiency and equity consequences of decentralized government: An application to Spain Timothy J. Goodspeed OriginalPaper Pages: 35 - 54
From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries Peter Birch Sørensen OriginalPaper Pages: 57 - 79
The incentive to locate a multinational firm: The effect of tax reforms in the United Kingdom Chris HigsonJamie Elliott OriginalPaper Pages: 81 - 97