Part 1 - AL-Tax

About the contributorsSoviet, East European, and Latin American countries to reform their accountingand economic systems.Irina Nasadyuk is a member of the Economics Faculty of the Department ofInternational Economic Relations and Economic Theory at Odessa NationalUniversity in Odessa, Ukraine. She has published several papers on tax evasion intransition economies. Irina is extensively involved in the Academic FellowshipProgram of the Open Society Institute, facilitating the sustainability of reforms inhigher education in Ukraine.Gaëtan Nicodème is an economist at the European Commission’s General Directoratefor Economic and Financial Affairs, where he works on taxation and quality of publicfinance. He is also Assistant Professor at the Solvay Business School at the FreeUniversity of Brussels. His research focuses on corporate taxation, taxation of savings,and tax competition, with an emphasis on the European Union.Jorge Katsumi Niyama is Professor and Coordinator of Master Program in Accountingat the Universidade de Brasilia. He received his Masters and Ph.D. degrees fromthe Universidade de São Paulo and a post-doctorate from the University of Otago,New Zealand. He is the author of Contabilidade de Instituições Financeiras(Accounting for Financial Institutions) and Contabilidade Internacional (InternationalAccounting).Paolo M. Panteghini was born in Brescia in 1965, and obtained a degree inEconomics at the Università degli Studi di Brescia and a Ph.D. in Economics at theUniversity of Pavia. He has done research at the University of Glasgow and theEPRU of Copenhagen. His main research interest is corporate taxation. He is alsoa Professor of Public Economics at the University of Brescia and a CESifo fellow.Gwenaël Piaser has research interests essentially centering around microeconomictheory and applications. Professor Piaser obtained a Ph.D. in December 2001from the University of Toulouse with a thesis mainly on public economics theory,shedding light on strategic interactions among individuals and governments inan environment where there is incomplete information. Professor Piaser has beena visiting researcher at CORE (Catholic University of Louvain) for three years andis a researcher at the University of Venice (Cá Foscari).Fernando M.M. Ruiz is research assistant at the Catholic University of Mons,Academie Louvain, Belgium. He is a member of the IDEP, World EconomicSurvey Expert Group and Société Académique Vaudoise. His area of research ispublic economics, particularly tax competition and convergence in tax systems.xviii