1. Editorial Note

   • Jack Mintz
   • Assaf Razin

   Note Pages: 325 - 325

2. Introduction: Public Finance and Human Capital

   • Eugene Smolensky
   • Alan Auerbach

   Editorial Introduction Pages: 327 - 329

3. Individual Demand for Local Public Schooling: Evidence from Swedish Survey Data

   • Åsa Ahlin
   • Eva Johansson

   OriginalPaper Pages: 331 - 351

4. The Effect of Taxes on Corporate Financing Decisions: Evidence from a Panel of Italian Firms

   • Julian Alworth
   • Giampaolo Arachi

   OriginalPaper Pages: 353 - 376

5. Political Fragmentation and the Evolution of National Tax Structures in the OECD

   • John Ashworth
   • Bruno Heyndels

   OriginalPaper Pages: 377 - 393

6. International Trends in Income Inequality and Social Policy

   • Koen Caminada
   • Kees Goudswaard

   OriginalPaper Pages: 395 - 415

7. Demographic Shock and Social Security: A Political Economy Perspective

   • Georges Casamatta
   • Helmuth Cremer
   • Pierre Pestieau

   OriginalPaper Pages: 417 - 431

8. The Redistributive Effect of Risky Taxation

   • Young Jun Chun

   OriginalPaper Pages: 433 - 454

9. Comparative Advantage, Observability, and the Optimal Tax Treatment of Families with Children

   • Alessandro Cigno

   OriginalPaper Pages: 455 - 470

10. Fundamental Tax Reform in The Netherlands

    • Sijbren Cnossen
    • Lans Bovenberg

    OriginalPaper Pages: 471 - 484

11. Can a Shorter Workweek Induce Higher Employment? Mandatory Reductions in the Workweek and Employment Subsidies

    • S. Nuri Erbaş
    • Chera L. Sayers

    OriginalPaper Pages: 485 - 509

12. Is Tax Harmonization Useful?

    • Wolfgang Eggert
    • Bernd Genser

    OriginalPaper Pages: 511 - 527

13. Social Risk Management: A New Conceptual Framework for Social Protection, and Beyond

    • Robert Holzmann
    • Steen Jørgensen

    OriginalPaper Pages: 529 - 556

14. Public Policy for Venture Capital

    • Christian Keuschnigg
    • Soren Bo Nielsen

    OriginalPaper Pages: 557 - 572

15. Pension Prefunding, Ageing, and Demographic Uncertainty

    • Jukka Lassila
    • Tarmo Valkonen

    OriginalPaper Pages: 573 - 593

16. Incentives and Product Variety in an Aging Economy

    • Kazutoshi Miyazawa

    OriginalPaper Pages: 595 - 607

17. Returns of Education in the Czech Republic

    • Stanislav Klazar
    • Milan Sedmihradský
    • Alena Vančurová

    OriginalPaper Pages: 609 - 620

18. Taxation and House-Price Uncertainty: Some Empirical Estimates

    • Steven M. Sheffrin
    • Tracy M. Turner

    OriginalPaper Pages: 621 - 636

19. Compulsory Savings: Efficiency and Redistribution On the Interaction of Means Tested Basic Income and Public Pensions

    • Robert Fenge
    • Jakob Von Weizsäcker

    OriginalPaper Pages: 637 - 652