NATIONAL TAX JOURNAL
VOL. 52, NO. 2, JUNE 1999

ARTICLES

Summaries of Papers in this Issue 151

Timothy J. Besley and Sales Taxes and Prices: An Empirical Analysis 157
Harvey S. Rosen

Dan S. Dhaliwal, A Test of the Theory of Tax Clienteles for Dividend Policies 179
Merle Erickson, and
Robert Trezevant

Christopher M. Duquette Is Charitable Giving by Nonitemizers Responsive to Tax 195
Incentives? New Evidence

David L. Sjoquist and Economies of Scale in Property Tax Assessment 207
Mary Both Walker

Ronald J. Shadbegian The Effect of Tax and Expenditure Limitations on the Revenue 221
Structure of Local Government, 1962-87

Peter Mieszkowski and Federalism, Grants, and Fiscal Equalization 239
Richard A. Musgrave

NOTES AND COMMENTS

Dennis Coates and Social Security and Saving: A Comment 261
Brad R. Humphreys

FORUM ON MOBILITY AND TAX ANALYSIS

John Douglas Wilson Theories of Tax Competition 269

James R. Hines, Jr. Lessons from Behavioral Responses to International Taxation 305

Erratum 323