Part 1 - AL-Tax

About the contributorsLouvain-la-Neuve, and at the Ecole Supérieure des Sciences Fiscales in Brussels.A member of the CESifo and IDEP networks, and an expert to the OECD and EUCommission, he focuses his research activity on the taxation of company and savings,and more generally on the design of tax systems and public finance.Jude C. Hays is Assistant Professor of Political Science at The University of Illinois,Urbana-Champaign. He earned Masters and Ph.D. degrees in Political Science atthe University of Minnesota (2000), and has published several articles in EuropeanUnion Politics, International Organization, World Politics, International StudiesQuarterly, Journal of Economic Behavior and Organization, and others, chaptersin two edited volumes and one handbook, plus a dissertation, Globalization andthe Crisis of Embedded Liberalism: The Role of Domestic Political Institutions.Jenny E. Ligthart is a Full Professor of Quantitative Economics at the Departmentof Economics of Tilburg University and the University of Groningen. In addition,she is the Director of the Netherlands Network of Economics (NAKE) – the Dutchnational graduate school – and is a Senior Research Fellow at CentER and CESifo.Her research focuses on the macroeconomic repercussions of fiscal policy. Priorto joining Tilburg University, she worked for five years at the IMF’s Fiscal AffairsDepartment in Washington, DC. She holds M.A. and Ph.D. degrees in Economicsfrom the University of Amsterdam.Alexsandro Broedel Lopes is Associate Professor of Accounting and Finance atthe University of São Paulo, Brazil and Ph.D. student in Accounting and Finance(ABD) at the University of Manchester. He is a member of the Education AdvisoryGroup of the International Accounting Standards Board (IASB), a Fellow of theBrazilian National Science Foundation (CNPQ), Research Director of Fucape, andEditor of the Brazilian Business Review. He is a former Doctoral Fellow at theLondon School of Economics and Research Assistant at the Financial MarketsGroup (2000/2001). He prepared the Education part of the ROSC project for theWorld Bank in Brazil. Alexsandro has a B.Sc. and a Doctoral degree in Accountingand Control from the University of São Paulo, and is interested in internationalcapital market-based accounting research, business analysis and valuation,accounting for derivative financial instruments, and the link between accountingand corporate governance.Robert W. McGee is a Professor at the Andreas School of Business, Barry Universityin Miami, Florida, USA. He has published more than 300 articles and more than40 books in the areas of accounting, taxation, economics, law, and philosophy.His experience includes consulting with the governments of several formerxvii