We welcome submissions on any topic, empirical or theoretical, dealing with the effects of the personal income tax on household and firm behavior. New research on traditional topics, such as tax effects on labor supply, household savings, and portfolio choice, is welcome. However, more recent...

Topics: I. The National Experience 1. Early Tax Treaties 2. Periods/Stages and Goals of Tax Treaty Policies 3. The Background: Economic Implications 4. Unilateral Measures for the Avoidance of Double Taxation II. Inter-Country Influence III. Impact on and of International Institutions and...

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