1. Introduction

   • Michael Keen

   EditorialNotes Pages: 5 - 6

2. U.S. interest-allocation rules: Effects and policy

   • Rosanne Altshuler
   • Jack M. Mintz

   OriginalPaper Pages: 7 - 35

3. The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

   • Marsha Blumenthal
   • Joel B. Slemrod

   OriginalPaper Pages: 37 - 53

4. Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States

   • Julie H. Collins
   • Douglas A. Shackelford

   OriginalPaper Pages: 55 - 83

5. The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes

   • Michael P. Devereux
   • Harold Freeman

   OriginalPaper Pages: 85 - 106

6. Value-added tax options for India

   • Robin Burgess
   • Stephen Howes
   • Nicholas Stern

   OriginalPaper Pages: 109 - 141