1 “... and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems...”

2 “... of responsibilities. However, when looking at country practices, the difference between theory and country experience...”

3 “... and included a critical analysis of the various technical issues which arise in turning theory into practice...”

4 “... is ambiguous in theory, however, and it depends on tax design, as well as land use regulation policies...”

5 “...Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests...”

6 “... the lenses of economic theory and empirical analysis. A set of good principles and options for reforming...”

7 “...Theories of fiscal competition between jurisdictions suggest that investment in productive relative...”