Table of Contents: Ch. 1 Thinking about tax reform in the emerging global economy by James Alm and Jorge Martinez-Vazquez and Mark Rider Ch. 2 Taxation and income distribution : myth and realities by Arnold C. Harberger Ch. 3 Trade-offs between targeting and simplicity : lessons from the U.S. and British experiences with refundable tax credits by Janet Holtzblatt Discussant comments by Dagney Faulk Ch. 4 Transfer pricing and tax havens : mending the revenue nets of developing and transition countries by Charles E. McLure, Jr. Ch. 5 Taxation and FDI in developed and developing countries by Timothy Goodspeed Ch. 6 The changing structure of tax policies for foreign direct investment in developing countries by Jack M. Mintz Ch. 7 International tax competition and tax incentives in developing countries by Elisabeth Gugl and George R. Zodrow Ch. 8 Tax competition with and without preferential treatment of a highly-mobile tax base by John Douglas Wilson Discussant comments by Rosanne Altshuler Discussant comments by Robert S. Chirinko Ch. 9 Can developing countries impose an individual income tax? by James Alm and Sally Wallace Ch. 10 A fresh look at the VAT by Kelly D. Edmiston and William F. Fox Ch. 11 The property tax in a new environment : lessons from tax reform efforts in transition economies by Joan Youngman and Jane Malme Ch. 12 Societal institutions and tax effort in developing countries by Richard M. Bird and Jorge Martinez-Vazquez and Benno Torgler Discussant comments by Michael Rushton Ch. 13 Explaining tax reform by Walter Hettich and Stanley L. Winer Ch. 14 Implications of tax administration for tax design : a tentative assessment by Arindam Das-Gupta More...