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Editor-in-Chief
Associate Professor Floris Zoutman, NHH Norwegian School of Economics, Norway

Associate Editors
Professor Reuven S. Avi-Yonah, University of Michigan Law School, U.S.A.
Professor Ronald Davies, University College Dublin School of Economics, Ireland
Professor Ruud De Mooij, International Monetary Fund, U.S.A.
Associate Professor Lilian V. Faulhaber, Georgetown University Law Center, U.S.A.
Assistant Professor Eivind Furuseth, BI Norwegian Business School, Norway
Professor Åsa Gunnarsson, Umeå University, Sweden
Associate Professor Åsa Hansson, Lund University School of Economics and Management, Sweden
Professor Marjaana Helminen, University of Helsinki Faculty of Law, Finland
Research Leader Seppo Kari, VATT Institute for Economic Research, Finland
Professor Marko Köthenbürger, ETH Zurich and KOF Swiss Economic Institute, Switzerland
Professor Liselotte Madsen, Aalborg University Faculty of Social Sciences, Denmark
Professor Thorolfur Geir Matthiasson, University of Iceland School of Social Sciences, Iceland
Professor Therese McGuire, Northwestern University Kellogg School of Management, U.S.A.
Professor Daniel Ostas, University of Oklahoma Price College of Business, U.S.A.
Assistant Professor Moritz Scherleitner, Aalto University, Finland
Associate Professor Dirk Schindler, Norwegian School of Economics, Norway
Professor Joel Slemrod, University of Michigan Ross School of Business, U.S.A.
Professor Peter Koever Schmidt, Copenhagen Business School, Denmark
Professor Yvvette Lind BI, Norwegian Business School, Norway

Owner
Nordic Tax Research Council

Publisher
De Gruyter Poland
Bogumiła Zuga 32A Str.
01-811 Warsaw, Poland
T: +48 22 701 50 15 Skype: +48 22 701 50 15