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Issue 1

Editorial 1 – 5

Taxation of business by US state and local governments 7 – 18
S D Gold

Tax policies and federalism 19 – 24
C Penniman

Local business taxes in Britain and Germany: assessment of comparative burdens 1960-1984 by use of the 'costs of capital' methodology 25 – 41
R J Bennett, G Krebs

British and German local business taxes under criteria for a 'good' local tax 43 – 52
H Zimmermann

The local business tax in Germany from the local authority point of view 53 – 57
G H Milbradt

Reform of the business tax in Germany 59 – 67
H Karrenberg

The reform of local business taxes in Germany 69 – 74
W Albers

The case for a local net value-added tax for municipalities 75 – 79
K Schmidt

The German property tax as a local business tax 81 – 88
R-D Postlep

Paying for local government: an appraisal of the British Government's proposals for nondomestic rates 89 – 98
R Jackman

The incidence of business rates: preliminary estimates 99 – 103
D Mair

Relationships between trends in regional development and regional policy goals in Central Europe, 1950 - 1980 105 – 112
W H Berentsen

Reviews 113 – 122

Issue 2

Federalism and Australian local government: reflections upon the National Inquiry into Local Government Finance 123 – 135
P Self

Equalisation and cash limits: a view from down under 137 – 156
J Yates

Measuring the fiscal pressure on English local authorities under the block grant system 157 – 170
J G Gibson, P A Watt, P Smith

Local government fiscal behaviour and intergovernmental finance in a period of slow national growth: a comparative analysis 171 – 182
H Wolman, M Goldsmith

Regional winners and losers in the Reagan budget cuts: who got what where? 183 – 195
S D Brunn, D Lowery, G R Webster

Regional development: the Reagan - Thatcher legacy 197 – 218
M Chisholm

Constitutional remedies for government overload 219 – 224
Y J D Peelers

Reviews 225 – 236

Issue 3

Editorial 237 – 238

Regionalism: a reform concept and its application to Spain 239 – 250
M Hebbert

The Autonomous Communities: politics and economics 251 – 256
J R Lasuén Sancho

Financing regional government in Spain: main trends and a comparative perspective 257 – 266
A Castells Oliveres

Tax assignment in multilevel systems of government: a political - economic approach and the case of Spain 267 – 285
R J Bennett

Financial aspects of political decentralization in Spain 287 – 299
J V Sevilla Segura

Public finance of the autonomous regions of Spain. Reflections and proposals for reform 301 – 307
A Pedros Abello

The autonomous government of Catalonia 309 – 326
A Bayona

Regional government: the Italian experience 327 – 346
R L King

The dynamics of legislation in relation to regions and localities, with special reference to Austria -- A preliminary statement 347 – 368
K Stiglbauer

Regional policy in the European Community: its impact on regional policies and public administration in the Mediterranean member states 369 – 381
I Tömmel

Issue 4

The political economy of federalism: a critical appraisal 383 – 410
J Wiseman

Wiseman on federalism: a critical comment 411 – 415
A Scott

Definitions of 'high technology' used by state programs in the USA: a study of variation in industrial policy under a federal system 417 – 431
C Thompson

Revitalizing the Mahoning Valley 433 – 446
T F Buss, R J Vaughan

The provision of housing and social services in China's Special Economic Zones 447 – 468
D R Phillips, A G O Yeh

The changing geography of preschool services in England between 1977 and 1983 469 – 480
S Pinch

Norwegian local tax policy 481 – 490
T Hansen

Reviews 491 – 496

Indexes 497 – 500