INDEX:

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