FORUM
Local government finance: trends and questions , Richard M. Bird
The property tax... in theory and practice , Enid Slack
Local equalization grants: purpose, efficiency effects, and design , Lars-Erik Borge
Policies of earmarking grants to sub-national governments , Jorgen Lotz
Local debt: from budget responsibility to fiscal discipline , Bernard Dafflon
AROUND THE WORLD
Financing european local governments , Luiz de Mello
Tourism taxes , Teresa Palmer
Filling fiscal gaps in Italy: a challenging task for the federal reform , Alberto Zanardi, Leonzio Rizzo
Road pricing and city tolls , Federico Boffa, Amedeo Piolatto
RESEARCH REPORT
Competition from firms: zero-sum or positive-sum game?, Marius Brülhart, Kurt Schmidheiny
Tax limitations and local government behaviour , Federico Revelli
Migration and social insurance , Helmuth Cremer, Catarina Goulão
Electoral rules and fiscal equalization , Peter Egger, Michael Smart, Marko Koethenbuerger
REVIEW
AUTHOR INDEX