The Optimality of Punishing Only the Innocent: The Case of Tax Evasion Robin BoadwayMotohiro Sato OriginalPaper Pages: 641 - 664
Income Taxation and Finite Horizons in a Human Capital Model Cruz A. EchevarriaAmaia Iza OriginalPaper Pages: 665 - 689
A Note on the Composition of Public Expenditure under Capital Tax Competition Mutsumi Matsumoto OriginalPaper Pages: 691 - 697
Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT) Charles E. McLure Jr. OriginalPaper Pages: 723 - 740
CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade Richard M. BirdPierre-Pascal Gendron OriginalPaper Pages: 753 - 761