Alan J. Auerbach is Robert D. Burch Professor of Economics and Law, Director of the Burch Center for Tax Policy and Public Finance, and former Chair of the Economics Department at the University of California, Berkeley. He taught at Harvard and the University of Pennsylvania before moving to California. Professor Auerbach is a Research Associate of the National Bureau of Economic Research and was Deputy Chief of Staff on the U.S. Congress's Joint Committee on Taxation in 1992. He has served as a member of the Executive Committee and as Vice President of the American Economic Association, and is a Fellow of the Econometric Society and of the American Academy of Arts and Sciences. Professor Auerbach is a member of the Advisory Committee, Bureau of Economic Analysis, U.S. Department of Commerce, the Revenue Estimating Review Panel of the U.S. Congress's Joint Committee on Taxation, and the Board of Academic Advisors of the International Tax Policy Forum. He is the editor or co-editor of ten books, and author or co-author of three books. James R. Hines Jr. is Professor of Economics at the University of Michigan, Visiting Professor of Law at the University of Michigan Law School, and Research Director of the Office of Tax Policy Research at the Stephen M. Ross School of Business at the University of Michigan. He taught at Princeton and at Harvard before moving to Michigan in 1997. He is a Research Associate of the National Bureau of Economic Research, and was previously an economist in the United States Department of Commerce. Professor Hines is a Research Fellow with the CESifo Research Network in Munich, Germany, and Research Director of the International Tax Policy Forum. He currently serves on the editorial boards of the Journal of Economic Perspectives, New Palgrave Dictionary of Economics, second edition, Journal of Regional Science, B.E. Journals in Economic Analysis and Policy, and the Journal of International Financial Markets, Institutions and Money. Joel Slemrod is the Paul W. McCracken Collegiate Professor of Business Economics and Public Policy at the Stephen M. Ross School of Business at the University of Michigan, and also serves as Director of the Office of Tax Policy Research, an interdisciplinary research center housed at the Ross School. Professor Slemrod was a National Fellow at the Hoover Institution and in 1984-85 was the senior staff economist for tax policy at the President's Council of Economic Advisers. He has also been a consultant to the U.S. Department of Treasury, the Canadian Department of Finance, the New Zealand Department of Treasury, the South African Ministry of Finance, the World Bank, and the OECD. He is a member of the Joint Committee on Taxation Revenue Estimating Board and has testified before the Congress on domestic and international taxation issues. From 1992 to 1998 Professor Slemrod was editor of the National Tax Journal. He is the editor or co-editor of ten books, and is co-author with Jon Bakija of Taxing Ourselves: A Citizen's Guide to the Debate over Taxes, now in its third edition.