1. A Second-Best Theory of Local Government Policy

   • Dietmar Wellisch
   • Jorg Hülshorst

   OriginalPaper Pages: 5 - 22

2. An Efficiency Analysis of Consumption and Production Taxation with an Application to Value-Added Taxation

   • Wolfram F. Richter

   OriginalPaper Pages: 23 - 41

3. From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis

   • Hans Fehr

   OriginalPaper Pages: 43 - 61

4. A Cost-Benefit Analysis of the Thailand Taxpayer Survey

   • Nipon Poapongsakorn
   • Kovit Charnvitayapong
   • Bev Dahlby

   OriginalPaper Pages: 63 - 82

5. Rules and Levels in the Provision of Public Goods: The Role of Complementarities between the public Good and Taxed Commodities

   • Ming Chung Chang

   OriginalPaper Pages: 83 - 91

6. Welfare to Work in the U.S.: A Model for Other Developed Nations?

   • Robert Haveman
   • Barbara Wolfe

   OriginalPaper Pages: 95 - 114