INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. ??While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres.?? This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way. ??INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance