| Ch. 1 | | Thinking about tax reform in the emerging global economy by James Alm and Jorge Martinez-Vazquez and Mark Rider | | 3 |
| Ch. 2 | | Taxation and income distribution : myth and realities by Arnold C. Harberger | | 13 |
| Ch. 3 | | Trade-offs between targeting and simplicity : lessons from the U.S. and British experiences with refundable tax credits by Janet Holtzblatt | | 39 |
| | | Discussant comments by Dagney Faulk | | 73 |
| Ch. 4 | | Transfer pricing and tax havens : mending the revenue nets of developing and transition countries by Charles E. McLure, Jr. | | 77 |
| Ch. 5 | | Taxation and FDI in developed and developing countries by Timothy Goodspeed | | 137 |
| Ch. 6 | | The changing structure of tax policies for foreign direct investment in developing countries by Jack M. Mintz | | 155 |
| Ch. 7 | | International tax competition and tax incentives in developing countries by Elisabeth Gugl and George R. Zodrow | | 167 |
| Ch. 8 | | Tax competition with and without preferential treatment of a highly-mobile tax base by John Douglas Wilson | | 193 |
| | | Discussant comments by Rosanne Altshuler | | 207 |
| | | Discussant comments by Robert S. Chirinko | | 213 |
| Ch. 9 | | Can developing countries impose an individual income tax? by James Alm and Sally Wallace | | 221 |
| Ch. 10 | | A fresh look at the VAT by Kelly D. Edmiston and William F. Fox | | 249 |
| Ch. 11 | | The property tax in a new environment : lessons from tax reform efforts in transition economies by Joan Youngman and Jane Malme | | 267 |
| Ch. 12 | | Societal institutions and tax effort in developing countries by Richard M. Bird and Jorge Martinez-Vazquez and Benno Torgler | | 283 |
| | | Discussant comments by Michael Rushton | | 339 |
| Ch. 13 | | Explaining tax reform by Walter Hettich and Stanley L. Winer | | 347 |
| Ch. 14 | | Implications of tax administration for tax design : a tentative assessment by Arindam Das-Gupta | | 363 |
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