The Structure of Early Care and Education in the United States: Historical Evolution and International Comparisons; Ann Dryden Witte and Marisol Trowbridge; Tax Policy for Health Insurance; Jonathan Gruber; Do Tax Havens Flourish?; James R. Hines Jr.; Book-Tax Conformity for Corporate Income: An Introduction to the Issues; Michelle Hanlon and Terry Shevlin; How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy; Randall Morck.