NAME: Charles E. McLure, Jr. BIRTHDATE: April 14, 1940



POSITION: Senior Fellow BIRTHPLACE: Sierra Blanca, TX U.S.A.

Hoover Institution

Stanford University CITIZENSHIP: U.S.A.

ADDRESS: Hoover Institution RESIDENCE: U.S.A.

Stanford, CA 94305-6010

HOME ADDRESS: 250 Yerba Santa Avenue MARITAL STATUS: Married

Los Altos, CA 94022-1609

TELEPHONES: 650/723-2657 (Office) WIFE'S NAME: Patsy 650/725-6653 (Fax)

650/723-1687 (2nd Fax) NUMBER OF CHILDREN: None

650/941-0480 (Home phone/answering machine)

650/949-3432 (2nd home phone/fax/no answering machine)

719/376-2694 (Vacation office phone/no answering machine)

719/376-2194 (2nd vacation phone/fax/answering machine)



E-MAIL: mclure@hoover.stanford.edu



EDUCATION:

Dates University Degree Date

9/58 - 6/62 Kansas University B.A. June 1962

Summer 1961 Texas Western University None ---

9/62 - 5/64 Princeton University M.A. June 1964

5/64 - 6/65 Princeton University Ph.D. April 1966



Doctoral Dissertation (written under Richard A. Musgrave):

Analysis of Regional Tax Incidence, with Estimation of the Interstate Incidence

of State and Local Taxes



Undergraduate Scholarships, Honors, and Awards (Kansas University):

National Merit Scholarship, 1958-62

Carnegie Undergraduate Research Assistantship, 1959-61

A. J. Boynton Scholarship in Economics, 1961-62

John Ise Award in Economics, 1962

Research Assistant, Governor's (Kansas) Economic Development Committee, 1962

Omicron Delta Kappa, 1962

Phi Beta Kappa, 1962

Graduate Fellowships and Research Grants (Princeton University):

Woodrow Wilson National Fellowship, 1962-63

H. B. Earhart Fellowship, 1963-64

Ford Foundation Doctoral Dissertation Fellowship, 1964-65

Research Grants, Brookings Institution, Summer 1963, 1964



Postdoctoral Honors and Fellowships:

Ford Foundation Workshop on State and Local Finance, U. of Michigan, Summer 1966

Ford Foundation Faculty Research Fellowship, 1967-68

Honorary Research Associate in Economics, Harvard University, 1967-68; 1977-79

Adjunct Scholar, American Enterprise Institute, 1972-present

Allyn R. and Gladys M. Cline Professor of Economics and Finance, Rice University, 1973-79

Honorary Research Associate, University of California, Berkeley, January-August, 1975

Research Associate, National Bureau of Economics Research, 1978-present

Exceptional Service Award, U.S. Treasury Department, 1985

Senior Research Fellow, Institute for Policy Reform, 1993-95

Adjunct Fellow, Tax Foundation, 1993-.



Fields of Interest (current research emphasis in italics):

The economics of taxation

Federal tax policy

State and local government finance

Taxation in developing countries

Tax policy for countries in transition from socialism

Consumption taxes

Intergovernmental fiscal relations (tax assignment)

International aspects of taxation

Taxation of electronic commerce

Tax harmonization in the European Union



Prior Administrative Experience:

Executive Director (1977-78) and Vice President (1978-81), National Bureau of Economic Research, Cambridge, MA (administrative responsibility for daily operation of major, private, non-profit research organization)



Prior Government Service:

1. Senior Staff Economist, Council of Economic Advisors, 1969-70

2. Deputy Assistant Secretary for Tax Analysis, U.S. Treasury Department, 1983-85



Prior Academic Experience:

1. Rice University, Houston, Texas, 1965 to 1979

Assistant Professor, 1965-69

Associate Professor, 1969-72

Professor, 1972-79

Allyn R. and Gladys M. Cline Professor of Economics and Finance, 1973-79

2. Visiting Lecturer, St. Thomas University, Houston, Texas, 1968-70

3. John S. Bugas Visiting Distinguished Lecturer in Economics, University of Wyoming, Laramie, Wyoming, Summer 1972

4. Visiting Professor, Stanford University, Winter and Spring, 1973



Other Professional Experience, Public Policy:

1. Consultant to U.S. Treasury Department, Summer 1967.

(Balance of payments effects of German shift to value added tax.)

2. Research staff of Colombian Tax Reform Commission (Musgrave Commission), Summer 1968.

3. Advisor to the government of Malaysia, under auspices of Harvard University Development Advisory Service, Summer 1969. (Tax policy and income distribution; tax incidence.)

4. Technical Consultant to the Government of Panama, under auspices of U.S. AID Mission to Panama, Summer 1971.

(Income distribution and tax incidence.)

5. Advisor to a project of the Committee for Economic Development on the United States and Japan in a New World Economy, 1972-73.

6. Consultant to the World Bank, Summer 1972.

(Income distribution and tax incidence in Colombia.)

7. Consultant to U.S. Treasury Department, Fall 1972. (Integration of corporation and personal income taxes.)

8. Consultant to United Nations, Spring 1973.

(Income taxation of multistate and multinational corporations.)

9. Advisor to the government of Jamaica, Summer 1973/Spring 1974.

(Consumption taxes; income distribution and tax incidence.)

10. Consultant to U.S. Treasury Department, Spring/Summer 1974.

(Taxation of multinational corporations.)

11. Consultant to World Bank, Spring/Summer 1974.

(Urban public finance in developing countries.)

12. Consultant to World Bank, Spring 1975.

(Colombian tax reform.)

13. Consultant to World Bank, Summer 1975-Fall 1977.

(Equity and efficiency in pricing water and sewerage services in Cali and Nairobi.)

14. Consultant to U.S. Department of Labor, Summer 1975. (Incidence of taxes to finance unemployment compensation.)

15. Consultant to U.S. Treasury Department, Fall 1975-Fall 1976.

(Economic and financial effects of integrating corporate and personal income taxes.)

16. Staff of the Bolivian Tax Reform Mission (Musgrave Mission), Summer 1976.

17. Consultant to the International Monetary Fund, Fall 1981-Spring 1982.

(Tax reform in Venezuela.)

18. Consultant to the World Bank, Summer 1982.

(Evaluation of Colombian income taxation.)

19. Adviser to Finance Ministry of Indonesia, under auspices of Harvard Institute of International Development, Summer 1982.

(Tax reform and fiscal incidence.)

20. Advisor to Colombian Commission on Tax Reform, November 1982.

21. Advisor to ECIEL (Estudios Conjuntos sobre Integracion Economica Latino-Americana)

"Public Social Expenditure and Its Redistributional Effects," 1982-1985.

Other Professional Experience, Public Policy (continued):

22. Advisor on Tax Reform in Jamaica, under auspices of Syracuse University, under contract from U.S. AID, 1983, 1985.

23. Consultant to the World Bank, Fall 1985.

(International tax comparisons project.)

24. Consultant to the World Bank, Spring 1986.

(Evaluation of the Turkish tax system.)

25. Consultant to the Government of Colombia, September 1986.

(Income tax reform.)

26. Consultant to the Inter-American Development Bank, 1987.

(U.S. Tax Laws and Capital Flight from Latin America.)

27. Director of study for Government of Colombia, 1987-1988.

(Taxation of income from business and capital.)

28. Consultant to the government of Trinidad and Tobago, under auspices of Policy Economics Group, KPMG, Spring 1988.

(Income tax reform.)

29. Consultant to the World Bank, Summer 1988.

(Evaluation of the income tax of Venezuela.)

30. Consultant to the Government of Guatemala, under auspices of Georgia State University/Policy Economics Group, KPMG, Spring 1989.

(Income tax reform.)

31. Consultant to the Government of Egypt, under auspices of Policy Economics Group, KPMG, Fall 1989.

(Income tax reform.)

32. Consultant to the World Bank, Spring 1990.

(Evaluation of tax reform in Malawi.)

33. Consultant to the World Bank, Spring 1990.

(Research agenda for tax policy in countries in transition from socialism.)

34. Member of National Chamber Foundation (U.S. Chamber of Commerce) team advising government of Bulgaria on transition to a free market economy, 1990.

35. Consultant to United Nations Development Program, Fall 1990. (Tax policy and tax administration in Bulgaria.)

36. Consultant to the U.S. Treasury Department, March 1991.

(Tax policy for transition from socialism in Bulgaria.)

37. Foreign Adviser to the Highest Economic Council of the Supreme Soviet of the Russian Republic, 1991-1993.

(Tax policy for transition from socialism.)

38. Special tax policy adviser to the Prime Minister of Bulgaria, April 1992.

(Income taxation and value added tax)

39. Consultant to the World Bank, Spring 1992.

(Tax policy for Brazil.)

40. Consultant to the World Bank, July-December 1992.

(Intergovernmental issues in taxing revenues from natural resources in Russia).



41. Participant in Pacific Basin Research Institute project June 1992-.

(Development strategy for post-communist Vietnam)

42. Consultant to U.S.A.I.D., November 1992-January 1993.

(Intergovernmental relations in Russia.)

43. Consultant to the World Bank, January 1993.

(Tax policy for Jamaica.)

44. Economic adviser to Tax Foundation mission to Russia, July 1992 and March 1993.

(Improving tax aspects of the investment climate in Russia.)

45. Economic adviser to Tax Foundation mission to Kazakhstan, March 1993.

(Improving tax aspects of the investment climate in Kazakhstan.)

46. Consultant to USAID (under auspices of Coopers and Lybrand), March-September 1993.

(Intergovernmental fisacal relations in Russia.)

47. Consultant to World Bank, June 1993-96.

(Intergovernmental fiscal relations in South Africa.)

48. Consultant to USAID (under auspices of Coopers and Lybrand), July-December 1993.

(Intergovernmental fiscal relations in Ukraine.)

49. Economic Adviser to International Tax and Investment Center, January 1994-present.

(Tax policy for Kazakhstan, Russia and Vietnam; inter-governmental fiscal relations in Kazakhstan and Vietnam.)

50. Adviser to Government of Bolivia, August 1994-August 1995.

(Cash-flow taxation.)

51. Adviser to the government of Egypt, July 1996

(Tax holidays and investment incentives.)

52. Consultant to the World Bank, 1997-98

(Taxation and saving in Chile.)

53. Consultant to the World Bank, 1998

(Tax assignment in Argentina)

54. Consultant to the World Bank, 1998

(Presentation of module on Tax Assignment at Vienna Conference)

55. Consultant to the World Bank, 1998

(Intergovernmental fiscal relations in South Africa.)

56. Consultant to the World Bank, 1998-99

(Tax assignment in Mexico)

58. Consultant to Consultores Económicos Especializados, 2000

(Tax reform in Mexico)



References:

Richard A. Musgrave, Harvard University (emeritus)

John F. Due, University of Illinois (emeritus)

George F. Break, University of California, Berkeley (emeritus)

Arnold C. Harberger, University of Chicago (emeritus); University of California at Los Angeles





Biographical Listings in the Following:

Outstanding Educators in America, 1973, 1974

Personalities of the South, 1975-76

Contemporary Authors, 1976

Who's Who in America, 1976-77 to present

Who's Who in the South and Southwest, 1977-78

Who's Who in the East, 1982-83

Who's Who in the West, 1983-84, 1984-85

Who's Who in Economics, 1984

Who's Who in Finance and Industry, 1984-85

Dictionary of International Biography, 1984

Dictionary of Distinguished Americans, 1984

Men of Achievement, 1984



Organization of Conferences:

1. TRED conference on "Fiscal Federalism and the Taxation of Natural Resources," (Co-organizer with Peter Mieszkowski), September 10-12, 1981, Lincoln Institute, Cambridge, MA. Conference volume published by Lexington Books, 1983.

2. ISPE (International Seminar on Public Economics) conference on "Taxation in Federal Systems," August 25-27, 1982, Centre for Research on Federal Financial Relations, Australian National University, Canberra. Conference volume published by the Centre, 1983.

3. Conference on "Definition and Division of Income Subject to State Corporate Income Taxes," November 10-12, 1982, Hoover Institution, Stanford University. Conference volume published by Hoover Press, 1984.



Other Academic Activities:

1. Editorial advisory appointments:

a. National Tax Journal (Editorial Advisory Board, 1972-83)

b. Public Finance Quarterly (Editorial Board, 1977-79)

c. Southern Economic Journal (Editorial Board, 1977-79)

d. Quarterly Journal of Economics (Invited Reader, 1972-77)

e. Texas Business Review (1982-83)

f. Australian Tax Forum (1993-present)

g. eJournal of Tax Research (Editorial Board, 2003-present)

Other Academic Activities (continued):

2. Referee for the National Science Foundation and for the following journals at various times:

Public Policy; American Economic Review; Journal of Political Economy; Growth and Change; Journal of Public Economics; Journal of Developing Areas; Economic Development and Cultural Change; Canadian Journal of Economics; Review of Economics and Statistics; Bell Journal of Economics; Journal of Inter-American Studies; Journal of Money, Credit, and Banking; Journal of International Economics; Economic Inquiry; World Development.

3. Board of Directors, National Tax Association, 1978-81.

4. Academic Advisory Board, International Center for Economic Growth.

5. Board of Trustees, American Tax Policy Institute, effective January 2004.

6. Board of Directors, American Council for Capital Formation Center for Policy Research.

7. Board of Directors, Bulgarian-American Friendship Society.

8. Member, National Tax Association Communications and Electronic Commerce Tax Project.

9. Member, Scientific Committee, Centro Europeo Studi Tributari e sull'Electronic Commerce (The European Center for the Study of Taxation of Electronic Commerce), July 1999-mid 2003' Co-chair. 2001-2003.

Publications:



1. "Commodity Tax Incidence in Open Economies," National Tax Journal, Vol. 17, No. 2 (June 1964), pp. 187-204.



2. "The Interstate Exporting of State and Local Taxes: Estimates for 1962," National Tax Journal, Vol. 20, No. 1 (March 1967), pp. 49-77, reprinted as Brookings Institution Studies of Government Finance Reprint Number 132.



3. "Merit Wants: A Normatively Empty Box," Finanzarchiv, Vol. 27, No. 3 (June 1968), pp. 474-83.



4. "Welfare Maximization: The Simple Analytics with Public Goods," Canadian Journal of Economics, Vol. 1, No. 3 (August 1968), pp. 633-39.



5. "Taxes and the Balance of Payments: Another Alternative Analysis," National Tax Journal, Vol. 21, No. 1 (March 1968), pp. 57-69.



6. "The Inter-regional Incidence of General Regional Taxes," Public Finance, Vol. 24 (1969), pp. 457-83.



7. "Taxation, Substitution, and Industrial Location," delivered at the annual meetings of the Southern Economic Association, New Orleans, November 16-18, 1967, The Journal of Political Economy, Vol. 78, No. 1 (January-February 1970), pp. 112-32.



8. "Tax Incidence, Macroeconomic Policy, and Absolute Prices," The Quarterly Journal of Economics, Vol. 84 (May 1970), pp. 254-67.



9. "Tax Incentives for Regional Development: A Critical Comment," Canadian Tax Journal, Vol. 28, No. 6 (November-December 1970), pp. 545-48, reprinted by the Institute for the Quantitative Analysis of Social and Economic Policy, University of Toronto.



10. "Negative Income Tax and the Ability to Pay," Revista di Diritto Finanziario e Scienze dahlia Finanze, December 1970, pp. 594-617.



11. "The Theory of Tax Incidence with Imperfect Factor Mobility," Finanzarchiv, Vol. 30, No. 1 (1971), pp. 27-48.



12. "The Theory of Expenditure Incidence," Finanzarchiv, Vol. 30, No. 3 (1971), pp. 432-53.

13. "Revenue Sharing: Alternative to Rational Fiscal Federalism?" Public Policy, Vol. 19, No. 3 (Summer 1971), pp. 457-78, a condensed version of "Economic Aspects of Alternative Methods of Intergovernmental Financing," delivered at a symposium held at College Park, Maryland, May 12, 1970, on "Political Aspects of Intergovernmental Resource Allocation," reprinted in Amacher, Tollison, and Willett, editors, The Economic Approach to Public Policy (Ithaca: Cornell University Press, 1976), pp. 225-43.

14. "Reply" to "Comment" on No. 13 above, by James A. Maxwell, Public Policy, Vol. 20, No. 1 (Winter 1972), pp. 155-62.



Numbers 15 through 19: Five Chapters in Richard A. Musgrave, President, and Malcolm Gillis, editor, Fiscal Reform for Columbia: The Final Report and Staff Papers of the Columbian Commission on Tax Reform, part II, Harvard Law School, International Tax Program, Cambridge, 1971:



15. "The Incidence of Taxation in Colombia," pp. 239-66.

16. "Colombian Tax Incentives," pp. 530-44.

17. "The Design of Regional Tax Incentives for Colombia," pp. 545-56.

18. "Coordination of Tariffs and Internal Indirect Taxes," (with Malcolm Gillis), pp. 573-92 (reprinted in part in Richard M. Bird and Oliver Oldman, editors, Readings on Taxation in Developing Countries, Third Edition (Baltimore: Johns Hopkins University Press, 1975), pp. 325-36.

19. "Automotive Tax Reform," pp. 692-719.

20. "TVA and Fiscal Federalism," delivered at the annual conference of the National Tax Association, Kansas City, September 26-30, 1971 conference on Proceedings, pp. 279-91 reprinted in Value Added Tax, hearings before the Joint Economic Committee, 1972, pp. 26-33.



21. "Economic Effects of Taxing Value Added," in Richard A. Musgrave, editor, Broad-Based Taxes: New Options and Sources (Baltimore: Johns Hopkins University Press for the Committee for Economic Development, 1973), pp. 155-204.



22. Fiscal Failure: Lessons of the Sixties (Washington: American Enterprise Institute, 1972), pp. 1-71; also in Cagan, Estey, Fellner, McLure, and Moore, Economic Policy and Inflation in the Sixties (Washington: American Enterprise Institute, 1972), pp. 7-87.



23. "Statement on Value Added Taxation," invited testimony before the Joint Economic Committee, Hearings, 1972, pp. 19-26.



24. "The Tax on Value Added: Pros and Cons," in Charles E. McLure, Jr. and Norman B. Ture, Value Added Tax: Two Views (Washington: American Enterprise Institute, 1972), pp. 1-68; also appears in Wagner, Freeman, McLure, Ture, and Schiff, Perspectives on Tax Reform: Death Taxes, Tax Loopholes, and the Value Added Tax (New York: Praeger Publishers for American Enterprise Institute, 1974), pp. 165-232.



25. "The Income Tax Treatment of Interest Earned on Savings in Life Insurance," Joint Economic Committee of the Congress, The Economics of Federal Subsidy Programs, Part 3 - Tax Subsidies, 1972, pp. 370-405.

26. "The Incidence of Taxation in West Malaysia," Malayan Economic Review, October 1972, pp. 66-98.

27. "Investment Life Insurance Versus Term Insurance and Separate Investment: A Determination of Expected-Return Equivalents: Comment," The Journal of Risk and Insurance, Vol. 40, No. 2 (June 1973), pp. 291-93.

28. "The Proper Use of Indirect Taxation in Latin America: The Practice of Economic Marksmanship," delivered at a conference of the Organization of American States in Mexico City, September 1972, Public Finance, 1975, pp. 20-45; published in Spanish as "El Uso Adecuado de la Tributacion Indirecta en America Latina," in La Politica Tributaria como Instumento del Desarrollo (Washington: OAS, 1973), pp. 186-209, and reprinted in part in Bird and Oldman, Readings on Taxation in Developing Countries, third edition (Baltimore: Johns Hopkins University Press, 1974), pp. 339-49.



29. "Gradualism and NEP: Fiscal Economics in Transition," in Cagan, Estey, Fellner, Haberler, and McLure, A New Look at Inflation (Washington: American Enterprise Institute, 1973), pp. 35-77.

30. "A Diagrammatic Exposition of the Harberger Model with One Immobile Factor," Journal of Political Economy (January -February 1974), Vol. 82, No. 1, pp. 56-82; reprinted in K. Mackscheidt, editor, Budgetwirkungen und Budgetpolitik (Stuttgart: Gustav Fischer Verlag).



31. "The Distribution of Income and Tax Incidence in Panama: 1969," Public Finance Quarterly, Vol. 2, No. 2 (April 1974), pp. 155-201.



32. "General Equilibrium Incidence Analysis: The Harberger Model After Ten Years," delivered at the annual meetings of the Western Economic Association, August 1972, Journal of Public Economics, Vol. 4, No. 2 (February 1975), pp. 125-61.



33. "State Income Taxation of Multistate Corporations in the United States of America," in The Impact of Multinational Corporations on Development and on International Relations, Technical Papers: Taxation (New York: United Nations, 1974), pp. 58-111.



34. "A Federal Tax on Value Added: U.S. View," presented to the 1973 conference of the National Tax Association-Tax Institute of America, Toronto, Canada, September 10-12, 1973, conference Proceedings, pp. 96-103.



35. "Integration of the Personal and Corporate Income Taxes: The Missing Element in Recent Tax Reform Proposals," Harvard Law Review, January 1975, Vol. 88, No. 3 (January 1975), pp. 532-82, reprinted in Erwin N. Griswold and Michael J. Graetz, Cases and Materials on Federal Income Taxation (Mineola, NY: Foundation Press, 1975).

36. "A Simplified Exposition of the Harberger Model I: Tax Incidence," (with Wayne Thirsk), National Tax Journal, Vol. 28, No. 1 (March 1975), pp. 1-27.

37. "A Simplified Exposition of the Harberger Model II: Expenditure Incidence," (with Wayne Thirsk), National Tax Journal, Vol. 28, No. 2 (June 1975), pp. 195-207.



38. "The Harberger Model: Reply," (with Wayne Thirsk), to "Comment" by Benjamin Bridges, Jr., on No. 36 and 37 above, National Tax Journal, Vol. 28, No. 4 (December 1975), pp. 467-70.

39. "Incidence of World Taxes on Natural Resources with Special Reference to Bauxite," (with Malcolm Gillis), presented to the annual meetings of the American Economic Association, San Francisco, December 28-30, 1974, American Economic Review, Vol. 65, No. 2 (May 1975), pp. 389-96.



40. "The Incidence of Colombian Taxes: 1970," presented to the annual meetings of the Western Economic Association, Claremont, CA, August 15-17, 1973, The Journal of Economic Development and Cultural Change, Vol. 24, No. 1 (October 1975), pp. 155-83.



41. "The Case for Integrating the Income Taxes," presented at a symposium of the National Tax Association-Tax Institute of American on "The Taxation of Income from Corporate Shareholding," Washington, July 9-10, 1975, National Tax Journal, Vol. 28, No. 3 (September 1975), pp. 257-64.



42. "The Distributional Implications of the Taxation of Natural Resources," (with Malcolm Gillis), Rice Studies, Vol. 61, No. 4 (Fall 1975), pp. 143-62.



43. "Integration of the Income Taxes: Why and How," Journal of Corporate Taxation, Vol. 2, No. 4 (Winter 1976), pp. 429-64; reprinted in Sander and Westfall, Readings in Taxation, Second Edition (Mineola, NY: Foundation Press).



44. "Excess Burden: The Corner Case in General Equilibrium," (with J. Gregory Ballentine), American Economic Review, Vol. 66 (December 1976), pp. 944-46.

45. "The Inequity of Taxing Iniquity: A Plea for Reduced Sumptuary Taxes in Developing Countries," (with Wayne Thirsk), Economic Development and Cultural Change, Vol. 26 (April 1978), pp. 487-503.

46. "Taxation of Multijurisdictional Corporate Income: Lesson of the U.S. Experience," presented to the International Seminar on Public Economics, Berlin, January 8-10, 1976, in Wallace E. Oates, editor, The Political Economy of Fiscal Federalism (Lexington, MA: Lexington Books, 1977), pp. 241-59.

47. The Incidence of the Financing of Unemployment Compensation," in A. Katz and J. Hight, editors, University of Pittsburgh, Symposium on the Economics of Unemployment Insurance, Industrial and Labor Relations Review, Vol. 30, No. 4 (July 1977), pp. 469-79.

48. "The Relevance of the New View of the Incidence of the Property Tax in Developing Countries," presented at a conference of the Committee on Taxation, Resources and Economic Development, Cambridge, MA, October 22-24, 1976, in Roy W. Bahl, editor, The Taxation of Urban Property in Less Developed Countries (Madison: University of Wisconsin Press, 1979), pp. 51-76.



49. "The 'New View' of the Property Tax: A Caveat," National Tax Journal, Vol. 30 (March 1977), pp. 69-75.



50. "Taxation and the Urban Poor in Developing Countries," World Development, Vol. 5, No. 3 (March 1977), pp. 169-88.



51. "Comments on John Due's Personal Deductions," in Joseph A. Pechman, editor, Comprehensive Income Taxation (Washington: Brookings Institution, 1977), pp. 69-74.

52. "The Incidence of Jamaican Taxes, 1971-72," in Social and Economic Studies, Vol 29, No. 1 (March 1980), pp. 101-33.



53. "Integrating the Income Taxes: An Introduction to the Issues," Public Policy, Vol. 25, No. 4 (Fall 1977), pp. 459-77.



54. "Integrating the Income Taxes: How To Do It Right," Tax Notes, Vol. 5, No. 36 (September 5, 1977), pp. 3-9.



55. La Reforma Tributaria de 1974 (The Colombian Tax Reform of 1974) (with Malcolm Gillis) (Bogota: Biblioteca Banco Popular, 1977).



56. Once is Enough: The Taxation of Corporate Equity Income (San Francisco: Institute for Contemporary Studies, 1977).



57. "Integration of Income Taxes: Issues for Debate," (with Stanley Surrey), Harvard Business Review, Vol. 55, No. 5 (September-October 1977), pp. 169-81.



58. "Taxation and Income Distribution: The Colombian Tax Reform of 1974," (with Malcolm Gillis), presented to a conference of the Rice Program of Development Studies, Houston, May 2-4, 1975, Journal of Development Economics, Vol. 5 (1978), pp. 233-58; also in R. Albert Berry and Ronald Soligo, Economic Policy and Income Distribution in Columbia (Boulder, CO: Westview Press, 1980), pp. 47-68.



59. "Integrating the Income Taxes: Where Do We Stand?," in Rudolph G. Penner, Tax Policies in the 1979 Budget (Washington: American Enterprise Institute, 1978), pp. 55-64.



60. "Economic Constraints on State and Local Taxation of Energy Resources," presented at a symposium of the National Tax Association-Tax Institute of American on "Energy Taxation: Conflicting Federal, State and Local Interest," Washington, May 17-18, 1978, National Tax Journal, Vol. 31 (September 1978), pp. 257-62.



61. "Comments" on Malcolm Gillis', "A Tale of Two Minerals: Severance Taxes on Energy Resources in the United States," at a conference on energy, Lexington, KY, April 27-28, 1978, Growth and Change, Vol. 10 (January 1979), pp. 72-74.



62. "Corporate Tax Integration: Incidence and Effects on Financial Structure," (with J. Gregory Ballentine), in 1978 Compendium of Tax Research (Washington: U.S. Government Printing Office, 1978), pp. 243-80.

63. "Taxation and Corporate Financial Policy," (with J. Gregory Ballentine), Quarterly Journal of Economics, Vol. 94, No. 2 (March 1980), pp. 351-72.



64. Must Corporate Income Be Taxed Twice? (Washington: Brookings Institution, 1979).



65. "The State Corporate Income Tax: Lambs in Wolves' Clothing," presented at the annual meeting of the Southwestern Economic Association, Dallas, March 30-April 2, 1977; in Henry J. Aaron and Michael J. Boskin, editors, The Economics of Taxation, a festschrift in honor of Joseph A. Pechman (Washington: Brookings Institution, 1980), pp. 327-46.

66. "A Status Report on Tax Integration in the United States," presented at a conference on "Taxation and Firm Behavior" at the Industriens Utredningsinstitut, Stockholm, August 28-29, 1978, National Tax Journal, Vol. 31, No. 4 (December 1978), pp. 313-28.



67. "The Burden of Taxation: Comments," (on Edgar Browning's "The Burden of Taxation"), in John R. Moroney, editor, Income Inequality: Trends and International Comparison (Lexington, MA: Lexington Books, 1979), pp. 111-14.



68. "International Aspects of Dividend Relief," Journal of Corporate Taxation, Vol. 7, No. 2 (Summer 1980), pp. 137-62; also presented in modified form at a conference on the imputation system at Erasmus University, Rotterdam, November 24, 1978, and published in Sijbren Cnossen, editor, Beschouwingen over het verrekingsstelsel (Reflections on the Imputation System) (Netherlands: Kluwer, Deventer, 1979), Chapter 4, pp. 59-73; 76-78.



69. "Beware of Drink--A Reply," (with Wayne Thirsk, to Jacob Meerman's Comment on No. 45 above), Economic Development and Cultural Change, Vol. 28, No. 4 (July 1980), pp. 853-55.



70. "Tax Policy for Regional Economic Development," presented to the International Seminar in Public Economics, Toledo, Spain, September 6-8, 1979, published in Spanish as "La Politica Fiscal del Desarrollo Economico Regional," in Richard A. Musgrave, editor, Aspectos Regionales de la Politica Fiscal (Madrid: Instituto de Estudios Fiscales, 1984), pp. 63-115.



71. "Administrative Considerations in the Design of Regional Tax Incentives," presented to the International Seminar in Public Economics, Toledo, Spain, September 6-8, 1979, National Tax Journal, Vol. 33, No. 2 (June 1980), pp. 177-88, published in Spanish as "Consideraciones Administrativas en Torno al Diseqo de los Incentivos Fiscales Regionales," in Richard A. Musgrave, editor, Aspectos Regionales de la Politica Fiscal (Madrid: Instituto de Estudios Fiscales, 1984), pp. 117-49.



72. "Excess Profits Taxation: Post-mortem on the Mexican Experience," (with Malcolm Gillis), National Tax Journal, Vol. 32 (December 1979), pp. 501-11.



73. "The Economic Effects of a Texas Tax on the Refining of Petroleum Products," Growth and Change, Vol. 11, No. 3 (July 1980), pp. 2-8.



74. "Thoughts on a Value-Added Tax," Tax Notes, Vol. 9, No. 17 (October 22, 1979), pp. 539-43.



75. "The Tax Restructuring Act of 1979: Time for an American Value Added Tax?" Public Policy, Vol. 28, No. 3 (Summer 1980), pp. 301-22.



76. "State and Federal Relations in the Taxation of the Value Added," The Journal of Corporation Law, Vol. 6, No. 1 (Fall 1980), pp. 127-39.



77. "Taxes, Saving, and Welfare: Theory and Evidence," presented at a symposium of the National Tax Association-Tax Institute of American on "Public Finance in the 1980s: Illusions and Realities," Washington, May 12-13, 1980, National Tax Journal, Vol. 33, No. 3 (September 1980), pp. 311-20.

78. "Integration of the State Income Taxes: Economic and Administrative Factors," National Tax Journal, Vol. 34, No. 1 (March 1981), pp. 75-94.



79. "VAT versus the Payroll Tax," in Felicity Skidmore, editor, Social Security Financing, MIT Press, 1981, pp. 129-64.



80. "Market Dominance and the Exporting of State Taxes," National Tax Journal, Vol. 34, No. 4 (December 1981), pp. 483-85.



81. "The Elusive Incidence of the Corporate Income Tax: The State Case," Public Finance Quarterly, Vol. 9, No. 4 (October 1981), pp. 395-413.



82. "Toward Uniformity in Interstate Taxation: A Further Analysis," Tax Notes, Vol. XIII, No. 2 (July 13, 1981), pp. 51-63. (See also rejoinder to reply by Eugene Corrigan in Tax Notes, Vol. XIII, No. 4 (July 27, 1981), p. 201).



83. "Comment" on Donald Fullerton and Roger H. Gordon's, "A Reexamination of Tax Distortions in General Equilibrium Models," in Martin Feldstein, editor, Behavioral Simulation Methods in Tax Policy Analysis (Chicago: University of Chicago Press, 1983), pp. 421-26.



84. "Comment" on Antal Deutsch and Glenn P. Jenkins', "Tax Incentives, Revenue Transfers and the Taxation of Income from Foreign Investment," in Wayne Thirsk and John Whalley, editors, Tax Policy Options in the 1980s (Toronto: Canadian Tax Foundation, 1982), pp. 250-54.



85. "Comment" on France St. Hilaire and John Whalley's, "Recent Studies of Efficiency and Distributional Impacts of Taxes: Implications for Canada," in Tax Policy Options in the 1980s, Wayne Thirsk and John Whalley, editors (Toronto: Canadian Tax Foundation, 1982), pp. 64-69.



86. "Comment" on Domingo F. Cavallo and A. Humberto Petrei's, "Financing Private Business in an Inflationary Context: The Experience of Argentina Between 1967 and 1980," in Pedro Aspe Armella, Rudiger Dornbusch and Maurice Obstfeld, editors, Financial Policies and the World Capital Market: The Problems of Latin American Countries (Chicago: University of Chicago Press, 1983), pp. 180-83.



87. "Comment" on Larry J. Kimbell and Glenn W. Harrison's, "General Equilibrium Analysis of Regional Fiscal Incidence," in Herbert E. Scarf and John B. Shoven, editors, Applied General Equilibrium Analysis (Cambridge: Cambridge University Press, 1984), pp. 313-317.

88. "Discussion" of "What Tax Practitioners and Administrators Should Know about Recent Theoretical and Empirical Work in Economics," Proceedings of the 1981 Conference of the National Tax Association-Tax Institute of America, Chicago, October 4-8, 1981, pp. 50-53.



89. "Fiscal Federalism and the Taxation of Economic Rents," presented at the TRED conference on "State and Local Finance in the 80's," September 25-27, 1980, Cambridge, MA, in State and Local Finance: The Pressure of the 80's, George Break, editor (Madison: University of Wisconsin Press, 1984), pp. 133-60.

90. "State Corporate Income Taxes," presented at the TRED Conference on "State and Local Finance in the 80's," September 25-27, 1980, Cambridge, MA, in State and Local Finance: The Pressure of the 80's, George Break, editor (Madison: University of Wisconsin Press, 1984), pp. 29-52.



91. "Tax Exporting and the Commerce Clause," presented at the TRED conference on "Fiscal Federalism and the Taxation of Natural Resources," September 10-12, 1981, Cambridge, MA in Charles E. McLure, Jr. and Peter Mieszkowski, editors, Fiscal Federalism and the Taxation of Natural Resources (Lexington, MA: Lexington Books, 1983), pp. 169-92.



92. "Introduction" (with Peter Mieszkowski), in Charles E. McLure, Jr. and Peter Mieszkowski, editors, Fiscal Federalism and the Taxation of Natural Resources (Lexington, MA: Lexington Books, 1983), pp. 1-10.



93. "Incidence Analysis and the Supreme Court: An Examination of Four 1981 Cases," Supreme Court Economic Review: The 1980 Term, Vol. 1 (1982) (New York: Macmillan Publishing Company, 1983), pp. 69-112.



94. "Severance Taxes and Interstate Fiscal Conflicts," Texas Business Review, Vol. 56, No. 4 (July-August 1982), pp. 175-78.



95. "Corporate Tax Integration for Australia: Pros and Problems," presented "Tax Reform Issues," held at Monash University in Melbourne, on August 19-20, 1982. (Based on items 66 and 68 above.) pp. 121-49.

96. "Assignment of Corporate Income Taxes in a Federal System," presented at the ISPE (International Seminar on Public Economics) conference on "Taxation in Federal Systems," at the Centre for Research on Federal Financial Relations, Australian National University, Canberra, Australia, August 25-27, 1982, in Tax Assignment in Federal Countries, Charles E. McLure, Jr., editor (Canberra: Centre for Research on Federal Financial Relations, 1983), pp. 101-24; also in Canadian Tax Journal, Vol. 30, No. 6 (November-December, 1982), pp. 840-59.



97. "The Economics of State Corporation Income Taxes: What Practitioners and Administrators Should Know," in the Proceedings of the annual meeting of the National Tax Association-Tax Institute of America, Cincinnati, October 24-28, 1982, pp. 64-72.



98. "Introduction: The Revenue Side of the Assignment Problem," in Charles E. McLure, Jr., editor, Tax Assignment in Federal Countries (Canberra: Centre for Research on Federal Financial Relations, 1983), pp. xii-xix.

99. "Operational Interdependence is not the Appropriate 'Bright Line Test' of a Unitary Business -- At Least Not Now," Tax Notes, Vol. 18, No. 2 (January 10, 1983), pp. 107-10.

100. "The Simple Analytics of the Harberger Model of Tax and Expenditure Incidence," forthcoming in National Tax Journal.



101. "Value Added Tax: Has the Time Come?" presented at a conference organized by the Center for Policy Research of the American Council for Capital Formation, Washington, January 19-21, 1983, in Charls E. Walker and Mark A. Bloomfield, editors, New Directions in Federal Tax Policy for the 1980's (Cambridge, MA: Ballinger Publishing Co., 1983), pp. 185-213.

102. "Can Taxes on Natural Resources be Exported?" Texas Business Review, Vol. 57, No. 5 (September-October, 1983), pp. 219-22.



103. "The Value Added Tax: Effects on Productivity and Equity," presented to the White House Conference on "Productivity Preparatory Conference on Capital Investment," held at Duke University, June 14-16, 1983, published in Tax Notes, Vol. XX, No. 13 (September 26, 1983), pp. 971-78.



104. "The Basic Operational Interdependence Test of a Unitary Business: A Rejoinder," Tax Notes, Vol. XXI, No. 2 (October 10, 1983), pp. 91-100.



105. "An Economic Definition of a Unitary Business," in the Proceedings of the National Tax Association-Tax Institute of America, Seattle, October 2-5, 1983, pp. 27-32.

106. "Defining a Unitary Business: An Economist's View," presented at a conference on "State Corporate Income Taxes," held at the Hoover Institution, Stanford University, November 10-12, 1982, in Charles E. McLure, Jr., editor, The State Corporation Income Tax: Issues in Worldwide Unitary Combination (Stanford, CA: Hoover Institution Press, 1984), pp. 89-124.



107. "Introduction: A Forum for Reasoned Interchange," in Charles E. McLure, Jr., editor, The State Corporation Income Tax: Issues in Worldwide Unitary Combination (Stanford, CA: Hoover Institution Press, 1984), pp. xvii-xxvi.



108. "Comments" on Peggy Musgrave's, "The State Corporate Income Tax: Principles for the Division of Tax Base," in Charles E. McLure, Jr., editor, The State Corporation Income Tax: Issues in Worldwide Unitary Combination (Stanford, CA: Hoover Institution Press, 1984), pp. 250-52.

109. "Panel Discussion," in Charles E. McLure, Jr., editor, The State Corporation Income Tax: Issues in Worldwide Unitary Combination (Stanford, CA: Hoover Institution Press, 1984), pp. 333-35.

110. "Corporate Income Tax: Restoration, Integration, or Elimination?" in John Moore, editor, To Promote Prosperity: U.S. Domestic Policy in the Mid-1980s (Stanford, CA: Hoover Institution Press, 1984), pp. 303-18.



111. "The Evolution of Tax Advice and the Taxation of Capital Income in the USA," Government and Policy, Vol. 2 (1984), pp. 251-69.



112. "Comments" on William D. Andrews', "Tax Neutrality Between Equity Capital and Debt," Wayne Law Review, Vol. 30, No. 3 (1984), pp. 1073-80.



113. "Unitary Taxation: The Working Group's Contribution," Tax Notes, Vol. 24, No. 9 (August 27, 1984), pp. 879-83.



114. "Comments" on Henry Aaron and Harvey Galper's, "A Tax on Consumption, Bequests, and Gifts and Other Strategies for Reform," in Joseph A. Pechman, editor, Options for Tax Reform (Washington: Brookings Institution, 1984, pp. 134-41.



115. "An Economist Looks at the Definition of a Unitary Business," Proceedings of the Second Annual New York University Institute on State and Local Taxation and Conference on Property Taxation (New York: Matthew Bender and Company, 1984), chapter 5.



116. "Pros and Cons of Alternative Approaches to the Taxation of Consumption," (with George N. Carlson) in the Proceedings of the annual meeting of the National Tax Association--Tax Institute of America, Nashville, November 25-28, 1984, pp. 147-54.



117. "Federal Law and State Corporate Income Taxes," Vanderbilt Journal of Transnational Law, Vol. 18, No. 2 (Spring 1985), pp. 275-310.



118. "Unitary Developments and the Prospects for Fundamental Tax Reform in Revenue Administration," proceedings of the 52nd annual meeting of the National Association of Tax Administrators, Des Moines, June 17-20, 1984, pp. 8-10.



119. "Reflections on Recent Proposals to Rationalize the U.S. Income Tax," in The Relevance of Public Finance for Policy-Making, the Proceedings of the 41st Congress of the International Institute of Public Finance, Madrid, August 26-30, 1985, pp. 97-112.



120. "Rationale Underlying the Treasury Proposals," in Alicia Munnell, editor, Economic Consequences of Tax Simplification (Boston: Federal Reserve Bank of Boston, 1985), pp. 29-48.



121. "The Tax Treatment of Owner-Occupied Housing: The Achilles' Heel of Tax Reform?" in James R. Follain, editor, Tax Reform and Real Estate (Washington: Urban Institute, 1986), pp. 219-32.



122. "Comments on Fundamental Tax Reform," in the Proceedings of the annual meeting of the National Tax Association--Tax Institute of America, Denver, October 13-16, 1985, pp. 97-103.

123. "Rationalizing the Corporate Income Tax: The Recent U.S. Proposals," in the Report of Proceedings of the 37th Tax Conference of the Canadian Tax Foundation, Quebec City, November 18-20, 1985, pp. 6:1-6:21.



124. "Rationalizing the U.S. Tax System," in Geoffrey Brennan, Bhajan S. Grewal, and Peter Groenewegan, editors, Taxation and Fiscal Federalism: Essays in Honour of Ronald Mathews (Canberra: ANU Press, 1988), pp. 29-53.



125. "State Exemption of Foreign Source Dividends and Disallowance of Interest Expense," Tax Notes, Vol. 30, No. 1 (January 6, 1986), pp. 55-56.

126. "State Taxation of Foreign-Source Dividends: Starting from First Principles," Tax Notes, Vol. 30, No. 10 (March 10, 1986), pp. 475-89.



127. "Where Tax Reform Went Astray," Villanova Law Review, Vol. 31, No. 6 (1986), pp. 1619-63.



128. "VAT, Income Distribution, and Tax Incidence," in Malcolm Gillis, Gerardo Sicat, and Carl Shoup, editors, VAT in Developing Countries (Washington: The IBRD/World Bank 1990), pp. 32-40.



129. The Value Added Tax: Key to Deficit Reduction? (Washington: American Enterprise Institute, 1987).



130. "State and Local Implications of a Federal Value-Added Tax," Tax Notes, Vol. 38, No. 13 (March 28, 1988), pp. 1517-35.



131. Economic Perspectives on State Taxation of Multijurisdictional Corporations (Arlington, VA: Tax Analysts, 1986).



132. "Tax Competition: Is What's Good for the Private Goose also Good for the Public Gander?" National Tax Journal Vol. 39, No. 3 (September, 1986), pp. 341-48.



133. "Thoughts on Montana Tax Policy," presented at a conference on Taxation and the Montana Economy, Helena, September 5-6, 1986 and published in a conference report by that title, pp. 27-33.



134. "Comment" on David Bradford, "The Incidence of a Consumption Tax," in The Consumption Tax: A Better Alternative (Lexington, MA: Ballinger Publishing Company, 1987), pp. 265-71.



135. "Comments" on papers by John Whalley and by Harvey Galper, Robert Lucke, and Eric Toder, in Henry J. Aaron, Harvey Galper, and Joseph A. Pechman, editors, Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax (Washington: Brookings Institution, 1988), pp. 53-57, 112-14.



136. "U.S. Tax Reform," in John Head, editor, Australian Tax Reform, the proceedings of a conference at Monash University, Melbourne, December 8-10, 1986, and in Australian Tax Forum, Vol. 4, No. 3 (1987), pp. 293-312.



137. "Treasury I and the Tax Reform Act of 1986; the Economics and Politics of Tax Reform" (with George R. Zodrow), Journal of Economic Perspectives, Vol. l, No. 1 (1987), pp. 37-58.

138. El Sistema Tributario en Venezuela (with Carlos A. Aguirre, Peter S. Heller, and John P. Lipsky) (Caracas: Comision de Estudio y Reforma Fiscal, 1986).



139. "U.S. Tax Policy in the 21st Century: Demographic Shark in the Fiscal Water" in Herbert Stein, editor, Tax Policy in the 21st Century (New York: John Wiley, 1988), pp. 33-46.



140. "Lessons for LDCs of U.S. Income Tax Reform" presented at a conference on "Lessons From Fundamental Tax Reform in Developing Countries" held in Washington, April 22-24, 1988; in Malcolm Gillis, editor, Tax Reform in Developing Countries (Durham: Duke University Press, 1989) pp. 347-90.



141. "Analysis and Reform of the Colombian Tax System" presented at a conference on "Lessons From Fundamental Tax Reform in Developing Countries" held in Washington, April 22-24, 1988; in Malcolm Gillis, editor, Tax Reform in Developing Countries (Durham: Duke University Press, 1989) pp. 44-78.



142. "Tax Policy for the 1990s" in Annelise Anderson and Dennis L. Bark, editors, Thinking About America: The United States in the 1990s (Stanford, CA: Hoover Institution Press, 1988), pp. 289-300.



143. "U.S. Tax Laws and Capital Flight from Latin America," in Inter-American Law Review, Vol. 20, No. 2 (Spring, 1989) pp. 321-57.



144. "The Tax Reform Act of 1986: Tax Reform's Finest Hour or Death Throes of the Income Tax?" in National Tax Journal, Vol. 41, No. 3 (September 1988), pp. 305-15.



145. "VAT and Other Revenue Sources" National Economist, Vol. 23, No. 4 (October 1988), pp. 19-24.



146. "Two Tracks to Tax Reform: Lessons of the Recent U.S. Experience" in Portfolio: International Economic Perspectives, Vol. 13, No. 3, 11 pages.



147. "Fiscal Policy and Equity in Developing Countries" presented at a conference on "Policy Reform and Equity," sponsored by the Sequoia Institute, Washington, May 20, 1987; published in Elliot Berg, editor, Policy Reform and Equity (San Francisco: ICS Press, 1988), pp. 13-42.



148. "Expensing," in Roy Bahl, editor, The Jamaican Tax Reform (Cambridge: Lincoln Institute of Land Policy, 1991), pp. 324-38.



149. "Taxation" in Encyclopedia Brittanica (Chicago, 1989), pp. 408-32.



150. The Taxation of Income from Business and Capital in Colombia (with Jack Mutti, Victor Thuronyi, and George Zodrow) (Bogota: Direccion General de Impuestos Nacionales, 1988); also (Durham, NC: Duke University Press, 1990).



151. "Consumption Tax Alternatives" presented at a conference on "Tax Policy in a Complex and Dynamic Economic Environment: Challenges and Opportunities," New York, December 7, 1988; published as "Alternative Tax Policies for the Future in Light of the Current Economic and Budget Outlook," Journal of Accounting, Auditing and Finance, Vol 4, No. 3 (Summer 1989), pp. 388-403.



152. "The Reagan Legacy in Tax Policy" presented at a conference at UC Davis California, May 25, 1988; in Larry Berman, editor, Looking Back on the Reagan Presidency (Baltimore: Johns Hopkins University Press, 1990), pp. 156-71.



153. "Tax Reform in an Inflationary Environment: The Case of Colombia," presented at a conference on "World Tax Reform," San Francisco, October 7, 1988, sponsored by the International Center for Economic Growth; in Michael J. Boskin and Charles E. McLure, Jr., editors, World Tax Reform: Case Studies of Developed and Developing Countries (San Francisco: ICS Press for International Center for Economic Growth, 1990), pp. 205-25.



154. "The Personal Income Tax in an Interdependent World" presented at the International Seminar on Public Economics, Erasmus University, Rotterdam, January 5-6, 1989; in Sijbren Cnossen and Richard M. Bird, editors, The Personal Income Tax: Phoenix from the Ashes? (Amsterdam: Elsevier, 1990), pp. 235-55.



155. "Tax Reform and Financial Policy in Colombia," (with George Zodrow), presented at XI Simposio Sobre Mercado de Capitales, November 9-11, 1988, Cali, Colombia; in Carlos Caballero Argaez, editor, Macroeconomia, Mercado de Capitales y Negocio Financiero (Bogota: Asociacion Bancaria de Colombia, 1989), pp. 302-29.



156. "Economic Integration and European Taxation of Corporate Income at Source: Some Lessons from the U.S. Experience," presented at the Institute for Fiscal Studies Fourth Residential Conference on "Beyond 1992: A European Tax System?" Oxford, April 7-8, 1989; in Malcolm Gammie and Bill Robinson, editors, Beyond 1992: A European Tax System (London: Institute for Fiscal Studies, 1989), pp. 39-51; also European Taxation, Vol. 29, No. 8 (August, 1989), pp. 243-50.



157. "Appraising Tax Reform," in Michael J. Boskin and Charles E. McLure, Jr., editors, World Tax Reform: Case Studies of Developed and Developing Countries (San Francisco: ICS Press for International Center for Economic Growth, 1990), pp. 279-88.



158. "Saving, Investment, and Fiscal Harmonization," presented at a conference on "The Dynamics of North American Trade," held in Toronto, June 14, 1988; in Clark W. Reynolds, Leonard Waverman, Gerardo Bueno, editors, The Dynamics of North American Trade and Investment (Stanford, CA: Stanford University Press), pp. 128-46.



159. "The Budget Process and Tax Simplification/Complication," in Proceedings of the Invitational Conference on Reduction of Income Tax Complexity, organized jointly by AICPA Tax Division/ABA Tax Section, Washington, January 11-12, 1990, pp. I-A-1 to I-A-71; also in Tax Law Review, Vol. 45, No. 1 (Fall 1990), pp. 25-95.



160. "Comments" on John Shoven's "Consumption Taxes vs. Income Taxes for Deficit Reduction and Tax Restructuring," in Charls E. Walker, Mark Bloomfield, and Margo Thorning, editors, The U.S. Savings Challenge: Policy Options for Productivity and Growth (Boulder CO: Westview Press, 1990), pp. 384-87.



161. "Merit Wants," presented at a conference of the International Seminar on Public Economics held at Australian National University, Canberra, December 11-13, 1986; in Geoffrey Brennan and Cliff Walsh, editors, Rationality, Individualism, and Public Policy (Canberra: Australian National University, Centre for Research on Federal Financial Relations, 1990), pp. 178-85.



162. "International Aspects of Tax Policy for the 21st Century," keynote address to a conference on "International Tax Policy: Agenda for the Nineties," sponsored by American College of Counsel, ALI-ABA Committee on Continuing Professional Education, and National Tax Association, Washington, April 20-12, 1990; in The American Journal of Tax Policy, Vol. 8, No. 2 (Fall 1990), pp. 167-85; also published as "Aspectos Internacionales de la Politica Tributaria para el Siglo XXI," Hacienda Publica Espanola, Vol. 117, No. 2 (1991), pp. 11-22.



163. "Comments" on Henry Aaron's "Lessons for Tax Reform," in Joel Slemrod, editor, Do Taxes Matter? The Impact of the Tax Reform Act of 1986 (Cambridge, Mass.: MIT Press, 1990), pp. 332-39.



164. "Income Tax Reform in Venezuela: Thirty Years After the Shoup Mission," in Lorraine Eden, editor, Retrospectives on Public Finance (Durham, NC: Duke University, 1991), pp. 67-85.



165. "The Administrative Advantages of the Individual Prepayment Approach to Direct Taxation of Consumption," (with George Zodrow), presented at a Congress on "Taxing Consumption," held in Heidelberg, June 28-30, 1989, in Manfred Rose, editor, Heidelberg Congress on Taxing Consumption (Berlin: Springer-Verlag, 1990) pp. 335-89; also in Manfred Rose, editor, Konsumorientierte Neuordnung des Steuersystems, as "Administrative Vorteile des Individuellen Steuervorauszahlungs-Ansatzes gegenueber einer Direkten Konsumbesteuerung" (Berlin: Springer-Verlag, 1991), pp. 117-69.



166. "International Considerations in U.S. Tax Reform," presented at VIII Munich Symposium on International Taxation, July 3, 1989, Influence of Tax Differentials on International Competitiveness (Deventer: Kluwer, 1990), pp. 3-23.



167. "The Political Economy of Tax Reforms and Their Implications for Interdependence: United States," presented at a conference sponsored jointly by the National Bureau of Economic Resarch and the Korea Development Institute, in Seoul, Korea on June 14-19, 1990; in Anne Krueger and Takatoshi Ito, editors, The Political Economy of Tax Reforms and Their Implications for Interdependence (Chicago: University of Chicago Press, 1992), pp. 97-115.



168. Comments on "Tax Reform in Japan," by Masaaki Homma, and "Aging of Population, Social Security, and Tax Reform," by Yukio Noguchi, in Anne Krueger and Takatoshi Ito, editors, The Political Economy of Tax Reforms and Their Implications for Interdependence (Chicago: University of Chicago Press, 1992), pp. 93-95 and 233.



169. "Tax Policy for Countries in Transition from Socialism," Tax Notes International, Vol. 3, No. 3 (March 1991), pp. 347-53; also published as "Politica Fiscal para las Economias en Transicion desde el Socialismo," Hacienda Publica Espanola, Vol. 117, No. 1 (1991), pp. 75-81.



170. "Tax Policy for Bulgaria," in Report of the Bulgarian Economic Growth and Transition Project, prepared by the National Chamber Foundation for The People's Republic of Bulgaria, in the Bulletin of the International Bureau for Fiscal Documentation, Vol. 45, No.5 (May 1991), pp. 235-47.

171. "What Can the United States Learn from the Canadian Sales Tax Debate," presented at an NBER conference on "Canada-U.S. Tax Comparisons," Niagara on the Lake, Ontario, July 26-28, 1990; in John Shoven and John Whalley, editors, Canada-U.S. Tax Comparisons (Chicago: University of Chicago Press, 1992), pp. 295-321.



172. "Tax Reform in Colombia: Process and Results" (with George Zodrow), in Javad Khalilzadeh-Shirazi and Anwar Shah, editors, Tax Policy in Developing Countries (Washington: World Bank, 1991), pp. 1-22.



173. "Income Tax Reform in Colombia and Venezuela: A Comparative History," World Development, Vol. 20, No. 3 (March 1992), pp. 351-67.



174. "Tax Policy Issues for the 1990s," in the Proceedings of the National Tax Association - Tax Institute of America, San Francisco, November 11-14, 1990, pp. 85-90.



175. "Implementing Direct Consumption Taxes in Developing Countries" (with George R. Zodrow), Tax Law Review, Vol. 46, No. 4 (Summer 1991), pp. 405-87.



176. "Income Tax Policy for the Russian Republic," prepared for presentation at the (canceled) 47th Congress of the International Institute of Public Finance, Leningrad, August 26-29, 1991; Hoover Essays in Public Policy, 1991; Communist Economies and Economic Transformation, Vol 4, No. 3 (September 1992), pp. 425-36.



177. "Tax Policy Lessons for LDCs and Eastern Europe," (San Francisco: International Center for Economic Growth, 1992).



178. "Improving the Administration of the Colombian Income Tax, 1986-88," (with Santiago Pardo R.), presented at a conference on Tax Administration in CIAT Countries, Segovia, Spain, June 6-7, 1991; in Richard M. Bird and Milka Casanegra de Jantscher, editors, Improving Tax Administration in Developing Countries (Washington: International Monetary Fund, 1992), pp. 124-67; also as "Mejora de la Administracion del Impuesto sobre la Renta Colombiano (1986-88)," in Richard M. Bird and Milka Casanegra de Jantscher, editors, La Administracion Tributaria en los Paises del CIAT (Madrid: Ministerio de Economia y Hacienda, 1992), pp. 153-77.



179. "Comments" on "Tax Administration and the Phenomenon of Inflation," by Milka Casanegra de Jantscher, Isaias Coelho, and Arturo Fernandez; in Richard M. Bird and Milka Casanegra de Jantscher, editors, Improving Tax Administration in Developing Countries (Washington: International Monetary Fund, 1992), pp. 270-73; also as "Comentarios al Articulo" on "La Administracion Tributaria y la Inflacion," by Milka Casanegra de Jantscher, Isaias Coelho, and Arturo Fernandez, in Richard M. Bird and Milka Casanegra de Jantscher, editors, La Administracion Tributaria en los Paises del CIAT (Madrid: Ministerio de Economia y Hacienda, 1992), pp. 323-29.



180. "The Study and Practice of Income Tax Policy" (with George Zodrow), presented at a conference in honor of George Break, Richard Musgrave, and the memory of Joseph Pechman, Berkeley, CA, April 27, 1990; in Eugene Smolensky and John Quigley, editors, Modern Public Finance (Cambridge, MA: Harvard University Press, 1994), pp. 165-209; 291-99.



181. "A Consumption-Based Direct Tax for Countries in Transition from Socialism," The Wayne Law Review, Vol. 38, No. 4 (Summer 1992), pp. 1697-1756; also as "Izravni Porez Utemeljen na Potrosnji za Zemlje na Putu iz Socijalizma," in Financijska Praksa, Vol. 16, Nos. 5-6 (1992), pp. 325-68.



182. "Alternatives for the Taxation of Income from Capital in Reforming Socialist Economies," in the proceedings of the National Tax Association, Williamsburg, Virginia, November 10-13, 1991, pp. 166-71.



183. "Two Papers on Integration: Comments," in the proceedings of the National Tax Association, Williamsburg, Virginia, November 10-13, 1991, pp. 148-49.



184. "Coordinating Business Taxation for the Single European Market: The Ruding Commission Report," EC Tax Review, Vol. 1 (1992), pp. 13-21.



185. "Comment" on "Tacit Taxes and Sub-Rosa Subsidies through State-owned Enterprises," by Malcolm Gillis, in Richard M. Bird, editor, More Taxing than Taxes? The Taxlike Effects of Nontax Policies in LDCs (San Francisco: ICS Press, 1991), pp. 219-23.



186. "Income Tax Policy for Reforming Socialist Economies," in Survey of East European Law, Vol 2, No. 9 (November-December 1991), pp. 6-8.



187. "Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm," presented at a conference of the International Seminar in Public Economies, held at the Center for Operations Research and Econometrics, Louvaine-La-Neuve, Belgium, June 14-15, 1991, National Tax Journal, Vol. 45, No. 2 (June 1992), pp. 145-54.



188. "A Simpler Consumption-Based Alternative to the Income Tax for Socialist Economies in Transition," World Bank Research Observer, Vol. 7, No. 2 (July 1992), pp. 221-37.



189. "Tax Aspects of Improving the Investment Climate in Russia" (with James Riordan), Bulletin for International Fiscal Documentation, Vol. 47, No. 1 (January 1993), pp. 17-20.



190. "Tax Foundation Signs Agreements with Kazakhstan and Russia" Bulletin for International Fiscal Documentation, Vol. 47, No. 7/8 (July/August 1993), pp. 444-49.

191. "The Division of Revenues from Natural Resource Taxes," in Christine I. Wallich, editor, Fiscal Decentralization: Intergovernmental Relations in Russia (Washington: World Bank, 1992), pp. 103-16.



192. "The Taxation of Natural Resources and the Future of the Russian Republic," in the proceedings of the annual conference of the National Tax Association, November 7-10, 1993, St. Paul, Minnesota, pp. 87-91; also in Government and Planing C: Government and Policy Vol. 12 (1994), pp. 309-18.



193. "A North American View of Vertical Imbalance and the Assignment of Taxing Powers," in D. J. Collins, editor, Vertical Fiscal Imbalance and the Allocation of Taxing Powers (Sydney: Australian Tax Research Foundation, 1993), pp. 239-63; also published as Vertical Fiscal Imbalance and the Assignment of Taxing Powers in Australia, Hoover Institution Essays in Public Policy, 1993, and as "El Punto de Vista Norteamericano sobre el desequilibrio Vertical y la Asignacion de Poderes Tributarios entre Niveles de Gobierno," Hacienda Publica Espanola, Vol. 128, No. 1 (1994), pp. 87-100.



194. "The Sharing the Revenues of Taxes on Natural Resource and the Future of the Russian Federation," in Christine Wallich, editor, Russia and the Challenge of Fiscal Federalism, (Washington: World Bank, 1994), pp. 181-217.



195. "Economic, Administrative, and Political Factors in Choosing a General Consumption Tax," presented at the May meeting of the National Tax Association, Arlington, VA, May 24-25, 1993, National Tax Journal, Vol. 46, No. 3 (September 1993), pp. 345-58.



196. The Value Added Tax: Coming to America? (with Sijbren Cnossen), presented to a conference at the Capital Hilton, July 16, 1993, to be published by Tax Analysts.



197. "Svensk Stattepolitik (Tax Policy in Sweden)," (with Erik Norrman), in Richard B. Freeman, Birgitta Swedenborg, and Robert Topel, editors, Välfärdsstat i Omvandling: Amerikanskt Perspektiv på den Svenska Modellen (The Welfare State in Transition: American Perspectives on the Swedish Model) (Stockholm: SNS Förlag, 1994), pp. 81-101.



198. "The Brazilian Tax Assignment Problem: Ends, Means, and Constraints," presented at the International Symposium on Fiscal Reform, Sao Paulo, Brazil, September 6-10, 1993; in A Reforma Fiscal no Brasil, pp. 45-71; also (as "El Problema de la Asignacion Impositiva en Brasil: Fines, Medios, y Limitaciones," in Hacienda Publica Espanola, Vol. 132 (1995), pp. 191-211; also (as "The Tax Assignment Problem: Ends, Means, and Constraints,") in Australian Tax Forum, (year?), pp. 130-49; and in Public Budgeting and Financial Management, Vol. 9, No.4 (Winter 1998), pp. 652-83.

199. "Revenue Assignment and Intergovernmental Fiscal Relations in Russia," in Edward Lazear, editor, Economic Reform in Eastern Europe and Russia: Realities of Reform (Palo Alto, CA:, Hoover Institution Press, 1995), pp. 199-246.



200. "Special Issues in Russian Federal Finance: Ethnic Separatism and Natural Resources," (with Christine I. Wallich), in Fiscal Decentralization: From Command to Market, edited by Richard M. Bird, Robert D. Ebel, and Christine I. Wallich (Washington: World Bank, 1995), pp. 379-404.



201. "Subnational Fiscal Decentralization in Ukraine," (with Jorge Martinez-Vasquez and Sally Wallace), in Decentralization of the Socialist State: Intergovernmental Finance in Transition Economies, edited by Richard M. Bird, Robert D. Ebel, and Christine I. Wallich (Washington: World Bank, 1995), pp. 281-319.



202. "Topics in the Theory of Revenue Assignment: Gaps, Traps, and Nuances," forthcoming in Macroeconomic Dimensions of Public Finance: Essays in Honour of Vito Tanzi, edited by Mario I. Blejer and Teresa Ter-Minassian London: Routledge, 1997), pp. 94-109.



203. "Tax Impediments to Business in Three Countries in Transition from Socialism," in Charles E. McLure, Jr., Andras Semjen, Tadeus Baczko, Janusz Fiszer, and Ladislav Venys, Tax Policy in Central Europe (San Francisco: Institute for Contemporary Studies Press, 1995), pp. 1-19.



204. "Comment on 'The Dangers of Decentralization' by Prud'homme," World Bank Economic Review, Vol. 10, No. 2 (August 1995), pp. 221-226.



205. "A Hybrid Approach to the Direct Taxation of Consumption" (with George R. Zodrow), presented at a conference on "Frontiers of Tax Reform," Washington, May 11, 1995, in Michael Boskin, editor, Frontiers of Tax Reform (Palo Alto, CA: Hoover Institution Press, 1996), pp. 70-90.



206. "A Hybrid Consumption-Based Tax Proposed for Bolivia," (with George R. Zodrow), International Tax and Public Finance, Vol. 3 (1996), pp. 97-112; reprinted as "Un Impuesto Híbrido basado en el Consumo: Propuesta para Bolivia," Hacienda Publica Espanola, Vol. 140/1 (1997), pp. 139-51.



207. "Comments" on Vito Tanzi's "Fiscal Federalism and Decentralization: A Review of Some Efficiency and Macroeconomic Aspects," in Michael Bruno and Boris Pleskovic, editors, Annual World Bank Conference on Development Economics 1995 (Washington: World Bank, 1996), 317-22.



208. "Tax Policy in Sweden" (with Erik Norrman), in The Welfare State in Transition: Reforming the Swedish Model, edited by Richard B. Freeman, Robert Topel, and Brigitta Swedenborg (Chicago; University of Chicago Press, 1997), pp. 109-53.

209. "Recent Developments in National-Provincial Fiscal Relations in South Africa" (with Junaid Ahmad), Proceedings of 88th Annual Conference of the National Tax Association, San Diego, October 8-10, 1995, pp. 105-9.

210. "Advantages of a Hybrid Direct Tax on Consumption" (with George R. Zodrow), Proceedings of 88th Annual Conference of the National Tax Association, San Diego, October 8-10, 1995, pp. 47-52.



211. "Creditability Concerns Doom Bolivian Flat Tax" (with George Zodrow), Tax Notes International, Vol. 12, No. 11 (March 11, 1996), pp. 825-29.



212. "Tax Administration in the United States of America: A Decentralized System," (with Harley T. Duncan), Bulletin for International Fiscal Documentation, Vol. 51, No. 2 (February 1997), pp. 74-85; also in Neil A. Warren, editor, Reshaping Fiscal Federalism in Australia (Sydney: Australian Tax Research Foundation, 1997), pp. 137-60, and in Russian translation in Russian Economic Journal, 1997, pp. 60-72; also forthcoming in Spanish translation in Hacienda Pública Español.



213. "Intergovernmental Fiscal Relations," in Elena Folkerts-Landau, editor, South Africa: Selected Financial Issues: Opportunities and Challenges Facing the New Government of South Africa (Washington: World Bank, 1995), pp. 93-112.

214. "U.S. Federal Use of Formula Apportionment to Tax Income from Intangibles," Tax Notes International, Vol. 14, No. 10 (March 10, 1997), pp. 859-71.



215. "International Aspects of the Flat Tax," Bulletin for International Fiscal Documentation, Vol. 50, No. 11/12 (November/December 1996), pp. 511-15.



216. "Tax Policies for the XXIst Century," presented at the annual congress of the International Fiscal Association, Geneva, September 1-6, 1996, in Visions of the Tax Systems of the XXIst Century (The Hague: Kluwer, 1997), pp. 9-52; published in part in Japanese translation in International Taxation Vol. 17, No. 1 (1997), pp. 25-32 and in Italian in Fiscalia, September-October, 2000, pp. 461-76.



217. "Lessons from Tax Reform in Kazakstan," presented at a Duke University Conference on "Tax Reform in Russia," January 31, 1997, in Tax Notes International, Vol. 14, No. 8 (February 24, 1997), pp. 659-60, and Russia and Commonwealth Business Law Report, Vol. 7, Issue 21) (February 26, 1997); also published as "Postscript" in Fiscal Transition in Kazakhstan (Manilla: Asian Development Bank, forthcoming).



218. "Flat Tax," World Book Encyclopedia, 1997, p. 228.

219. "The U.S. Debate on Consumption-Based Taxes: Implications for the Americas," presented to the VIII Regional Seminar on Fiscal Policy, sponsored jointly by the UN Commission for Latin America, the International Monetary Fund, the InterAmerican Development Bank, and the World Bank, Santiago, Chile, January 22-25, 1996; University of Miami InterAmerican Law Review, Vol. 29, No. 1-2 (Fall-Winter 1997-98), pp. 143-96; also published in Spanish in Hacienda Pública Español, Vol. 144 (1/1998), pp. 105-130.

.

220. Seven chapters in Fiscal Transition in Kazakhstan (Manilla: Asian Development Bank, 1999), plus the Executive Summary and the Postscript. (The latter is based on item 217 above,)

Executive Summary, pp. 1-23.

1. "Overview and Assessment of Fiscal Transition in Kazakhstan," pp. 25-66.

2. "The Basic Objectives and Principles of Tax Policy for Kazakhstan," 67-81.

3. "The New Tax Code of Kazakhstan," pp. 83-135.

7. "Tax Sharing and Subventions," pp. 253-72.

8. "Tax Assignment," 273-316.

9. "The Design of Intergovernmental Grants," pp. 317-31.

10. "Evolution to a New System," 333-43.

Postscript, pp. 345-47.



221. "The Simplicity of the Flat Tax: Is It Unique?" presented at a Baker Institute (Rice University) conference on Domestic Challenges at the End of the Century, Houston, November 13, 1996; American Journal of Tax Policy, Vol 14, No. 2 (Fall 1997), pp. 283-98.



222. "Tax Holidays and Investment Incentives: A Comparative Analysis," Bulletin for International Fiscal Documentation, Vol. 53, No. 8-9 (August-September 1999), pp. 326-39; also published in Spanish in Hacienda Pública Español, Vol. 43 (4/1997), pp. 35-53; forthcoming in the Russian Economic Journal (in Russian).



223. "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations," National Tax Journal, Vol 50, No. 4 (December 1997), pp. 731-49.



224. "The Economic Case for Foreign Tax Credits for Cash Flow Taxes" (with George Zodrow), National Tax Journal, Vol. 51, No. 1 (March 1998), pp. 1-22.



225. "Thirty Years of Tax Reform in Colombia" (with George Zodrow), in Wayne Thirsk, editor, Tax Reform in Developing Countries (Washington: World Bank: 1997), pp. 57-125.



226. "Electronic Commerce and the Tax Assignment Problem: Preserving State Sovereignty in a Digital World," presented at a conference on "Transactions Taxation: Telecommunications and Electronic Commerce," organized by the Institute for Professionals in Taxation and the National Tax Association, La Jolla, CA, February 2-3, 1998; in State Tax Notes, Vol. 14, No. 15 (April 13, 1998), pp. 1169-81.

227. "Achieving a Level Playing Field for Electronic Commerce," presented to the Steering Committee of the National Tax Association's Communications and Electronic Commerce Tax Project," Snowbird, Utah, April 23-24, 1998; State Tax Notes, Vol. 14, No. 22, (June 1, 1998), pp. 1767-1783.



228. "Tax Reform in Kazakhstan," presented to the International Seminar in Public Economics, Tokyo, August 29-30, 1997; in Bulletin for International Fiscal Documentation, Vol. 52, No. 8/9 (August-September 1998), pp. 375-88.

229. "Intergovernmental Fiscal Relations in Vietnam" (with Jorge Martinez), Asia-Pacific Tax Review, Vol 5, No. 1 (January 1999), pp. 17-32.



230. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Vol. 6, No. 2 (May 1999), pp. 193-224.



231. "Deciding Whether the European Union Should Adopt Formula Apportionment of Company Income," (With Joann M. Weiner), presented to the International Seminar in Public Economics/Research Center for Economic Policy conference on Reform and Harmonization of Company Taxes in the European Union, the Hague, April 3-5, 1997; in Sijbren Cnossen, editor, Taxing Capital Income in the European Union: Issues and Options for Reform (Oxford: Oxford University Press, 2000), pp. 243-92.

232. "Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Law," Tax Law Review, Vol. 52, No. 3 (Spring 1997), pp. 269-423; reprinted in part in Charles E. McLure, Jr. and Giampaolo Corabi, L'Imposizione Fiscale sul Commercio Elettronico (IPSOA, 1999).



233. "Achieving Neutrality Between Electronic and Nonelectronic Commerce," State Tax Notes, Vol. 17, No. 3 (July 19, 1999), pp. 193-97.



234. "Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT)" International Tax and Public Finance, Vol. 7, No. 6 (December 2000), pp. 723-40.



235. "The Taxation of Electronic Commerce: Background and Proposal," prepared for a Hoover conference on Public Policy and the Internet: Taxation and Privacy, October 12, 1999; in Nicholas Imparato, Public Policy and the Internet: Privacy, Taxes, and Contracts (Stanford, Calif., Hoover Institution Press, 2000), pp. 49-113.



236. "Taxing Electronic Commerce: Whether and How?" proceedings of the annual meetings of the National Tax Association, Atlanta, October 25, 1999, pp. 328-33.



237. "Implementing a State VAT: Breaking the Logjam in Tax Assignment," proceedings of the annual meetings of the National Tax Association, Atlanta, October 25, 1999, pp. 302-309.



238. "How -- and Why -- the States Should Tax Electronic Commerce: Explanation of My ACEC Proposal for Radical Simplification," State Tax Notes, January 10, 2000, pp. 129-40; reprinted in part in Italian in Fiscalia, March-April 2000, pp. 182-191.



239. "Rethinking State and Local Reliance on the Retail Sales Tax: Should We Fix the State Sales Tax or Discard It?" prepared for presentation at a symposium on Electronic Commerce Taxation organized by the Brigham Young University Law Review, January, 14, 2000, Brigham Young University Law Review, Vol. 2000, No. 1, pp. 77-137.



240. "Implementing State Corporate Income Taxes in the Digital Age," National Tax Journal, Vol. 53, No. 4 (December 2000), pp. 1287-1305.



241. "Source-Base Taxation and Alternatives to the Concept of Permanent Establishment," Presented to the World Tax Conference Organized by the Canadian Tax Foundation, Tampa, Florida, February 27, 2000; in Report of the Proceedings of the World Tax Conference: Taxes without Borders (Toronto: Canadian Tax Foundation: 2000), pp. 6:1-15; reprinted in part in CES/ifo Forum, Vol. 1, No. 3 (Autumn 2000), pp. 10-16 and in Italian in in Fiscalia, July August 2000, pp. 365-76.



242. "Radical Reform of the State Sales and Use Tax: Achieving Simplicity, Economic Neutrality, and Fairness," prepared for a conference organized by the Harvard Journal of Law and Technology, "Tolling the Superhighway: Debating the Prospects of E-Commerce Taxation," Cambridge, Mass., April 8, 2000; Harvard Journal of Law and Technology, Vol. 13, No. 3 (Summer 2000), pp. 267-96.



243. "Principles of Decentralization" (with Thomas Courchene, Jorge Martinez-Vasquez, and Steven B. Webb), in Marcelo M. Giugale and Steven B. Webb, Achievement and Challenges of Fiscal Decentralization: Lessons from Mexico (Washington: World Bank, 2000), pp. 85-122



244. "Tax Assignment" (with Alberto Díaz-Cayeros), in Marcelo M. Giugale and Steven B. Webb, Achievement and Challenges of Fiscal Decentralization: Lessons from Mexico (Washington: World Bank, 2000), pp. 177-199.



245. "Tax Assignment and Subnational Fiscal Autonomy," presented at the Intergovernmental Fiscal Relations and Local Financial Management Course, organized by the Economic Development Institute of the World Bank, the Fiscal Affairs Division of the Organisation for Economic Cooperation and Development, and Georgia State University, Vienna, Austria, March 16-27, 1998; Bulletin for International Fiscal Documentation, Volume 54, No. 12 (December 2000), pp. 626-35.



246. "Bringing the Sales Tax into the Digital Age," Prepared for presentation to the 33rd Annual Meeting of the Multistate Tax Commission, Girdwood, Alaska, July 27, 2000; State Tax Notes, September 18, 2000, pp. 777-79; also Multistate Tax Commission Review, Vol. 2000, No. 1 (September 2000), pp, 27-31.

247. "Sales Taxation of Electronic Commerce: What John Due Knew All Along," with Walter Hellerstein, State Tax Notes, Vol. 20, No. 4 (January 1, 2001), pp. 41-46; also in the proceedings of the 93rd annual conference on taxation of the National Tax Association, Santa Fe, November 11, 2000, pp. 216-22.



248. "Taxing Electronic Commerce: Legal, Economic, Administrative and Political Issues," presented at the Annual Meeting of the Association of American Law Schools, San Francisco, January 5, 2001, Urban Lawyer, Vol. 34, No. 2 (Spring 2002), pp. 487-520.



249. "The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History," National Tax Journal, Vol. 54, No. 2 (June 2001), pp. 339-63.



250. "Taxation of Electronic Commerce in Developing Countries,"prepared for presentation at a conference on "Public Finance in Developing Countries: A Conference in Honor of Richard Bird," held at Stone Mountain Georgia, April 5-6, 2001; in James Robert Alm and Jorge Martinez, editors, Public Finance in Developing and Transition Countries: Essays in Honor of Richard Bird (Edward Elgar, 2003), pp. 283-323; also published as La tassazione del commercio elettronico nei Paesi in via di sviluppo," Fiscalia, November-December, 2001, pp. 537-66.



251. "Globalization, Tax Rules and National Sovereignty," Bulletin for International Fiscal Documentation, Vol. 55, No. 8 (August 2001), pp. 328-41.



252. "Tax Harmonization, Fiscal Federalism, and Regional Economic Integration: International Experience and Lessons for Brazil," Presented at the International Seminar on Tax Systems and Competitiveness, Organized by the Brazilian National Confederation of Industry, Sao Paulo, Brazil, May 28, 2001, Tax Notes International, Vol. 22, No. 23 (June 4, 2001), pp. 2861-69.



253. "Legitimacy, Fairness, and Equity of State and Local Taxes on Interstate Commerce," presentation to the annual meetings of the Multistate Tax Commission, Bismarck, ND, July 26, 2001, State Tax Notes, Vol.22, No. 1 (October 1, 2001), pp. 49-54.



254. "Thinking Straight About the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Nexus," presented at a conference organized by the National Bureau of Economic Research, Washington, October 30, 2001; in James M. Poterba, editor, Tax Policy and the Economy, Vol. 16 (Cambridge, Mass.: MIT Press, 2002), pp. 115-140.

255. "Taxation of Electronic Commerce in the European Union," presented at a conference on "Tax Policy in the European Union," held at the Research Center for Economic Policy, Erasmus University, Rotterdam, October 17-19, 2001; forthcoming in International Tax and Public Finance, Vol.10, No. 6 (2003); also published as "Tassizione del Commercio Elettronico nell'Unione Europea," Fiscalia, Vol. 2002, No. 5 (September-October), pp. 437-56.

256. "SSTP: Out of the Great Swamp, But Whither? A Plea to Rationalize the State Sales Tax," Keynote Address to the Inaugural Meeting of the Implementing States of the Simplified Sales Tax Project, Salt Lake City, November 28, 2001, State Tax Notes, Vol. 22, No. 14 (December 31. 2001), pp. 1077-85.



257. "Do's and Don'ts of Tax Policy for the New Economy," State Tax Notes, Vol. 23, No. 5 (February 4, 2002), pp. 391-3.



258. "EU and US Sales Taxes in the Digital Age: A Comparative Analysis," Bulletin for International Fiscal Documentation, Vol. 56, No. 4 (April 2002), pp. 135-145.



259. "The Nuttiness of State and Local Taxes -- and the Nuttiness of Responses Thereto," State Tax Notes, Vol. 25, No. 12 (September 16, 2002), pp. 841-856.



260. "Replacing Separate Entity Accounting and the Arm's Length Standard with Formulary Apportionment,"Bulletin for International Fiscal Documentation, Vol. 56, No. 12 (December 2002), pp. 586-99.



261. "Does Sales-only Apportionment of Corporate Income Violate International Trade Rules?" (with Walter Hellerstein), prepared for the Annual Meeting of the Scientific Committee of the Centro Europeo di Studi Tributaria e sull'Electronic Commerce, Gradara, Italy, June 24-25, 2002; Tax Notes, Vol. 96, No. 11 (September 9, 2002), pp. 1513-1520; State Tax Notes, Vol. 25, No. 11 (September 9, 2002), pp. 779-86; Tax Notes International, Vol. 27, No. 11 (September 9, 2002), pp. 1315-23; CES/ifo Forum, Vol. 3, No.4 (Winter 2002), pp. 23-30.



262. "Tax Competition in a Digital World," a paper prepared for the Annual Meeting of the Scientific Committee of the Centro Europeo di Studi Tributaria e sull'Electronic Commerce (CESTEC), Gradara, Italy, June 24-25, 2002; Bulletin for International Fiscal Documentation, Vol. 57, No. 3 (April 2003), pp. 146-59.



263. "The Assignment of Oil Revenues," in Jeffrey M. Davis, Rolando J. Ossowski, and Annalisa Fedelino, Fiscal Policy Formulation and Implementation in Oil-Producing Countries (Washington: International Monetary Fund, 2003), pp. 204-15.



264. "Tax Policy for Vietnam," in The Vietnamese Economy and Its Transformation to an Open Market System, William T. Alpert, editor (* M. E. Sharpe, forthcoming).



265. "Reducing the Nuttiness of State Taxes and Draining the Swamp: What California Should Do," State Tax Notes, Vol. 27, No. 2 (January 13, 2003), pp.127-130.



266. "Sales Tax Exemptions for Business Purchases and Economic Incentives," State Tax Notes, Vol. 28, No. 7 (May 19, 2003), pp. 656-8.



267. "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States" (with Walter Hellerstein), forthcoming in International Tax and Public Finance.



Manuscripts in Preparation or Submitted for Publication:



"Who Calls the Shots in State Tax Policy? A Study of Legally Imposed, Federally Induced, Market Imposed, and Voluntary Restraints on the Exercise of State Sovereignty in Taxation," (with Walter Hellerstein), in preparation for the National Governors Association



Other Unpublished Papers:

1. "On the Theory and Methodology of Estimating Benefit and Expenditure Incidence," presented to a conference of the Rice Program of Development Studies, April 1974.

2. Five papers for the Bolivian Tax Reform Mission (Musgrave Mission):

a) "Taxation of Domestic Consumption of Petroleum"

b) "The Incidence of Taxation in Bolivia"

c) (with Malcolm Gillis), "Tax Policy and Public Enterprises"

d) (with Malcolm Gillis), "An Overview of the Bolivian Tax Structure: 1968-76"

e) "An Overall Appraisal of Bolivian Taxation"

3. "Stock Options and the Tax Reform Act of 1986," presented to a conference on "Employee Stock Options - Assets or Liabilities?" presented at a conference at the Center for Economic Policy Research, Stanford University, November 16-17, 1986.

4. "Practical Problems of Implementing a Consumption-Based Tax on Companies," presented at a World Bank symposium on Implementation Issues in Tax Flow Taxation, held in Washington, June 20, 1988.

5. "Taxation in Centrally Planned Economies, Free Markets Economies, and Mixed Economies."



September 12, 2003