1. Testing for Vertical Fiscal Externalities

   • Linda Andersson
   • Thomas Aronsson
   • Magnus Wikström

   OriginalPaper Pages: 243 - 263

2. Tax Rate Uncertainty, Investment Decisions, and Tax Neutrality

   • Rainer Niemann

   OriginalPaper Pages: 265 - 281

3. Environmental Tax Competition in the Presence of Multinational Firms

   • Essi Eerola

   OriginalPaper Pages: 283 - 298

4. Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses

   • Pio Baake
   • Rainald Borck
   • Andreas Löffler

   OriginalPaper Pages: 299 - 312

5. The Welfare State in a Changing Environment

   • Thomas Eichner
   • Andreas Wagener

   OriginalPaper Pages: 313 - 331

6. Quantifying the Impact of Immigration on the Spanish Welfare State

   • M. Dolores Collado
   • Iñigo Iturbe-Ormaetxe
   • Guadalupe Valera

   OriginalPaper Pages: 335 - 353