[1] UNIV N CAROLINA, CHAPEL HILL, NC 27514 USA
[2] DARTMOUTH COLL, HANOVER, NH 03755 USA
[3] UNITED NATIONS, NEW YORK, NY 10000 USA
[4] US TREASURY DEPT, FISCAL AFFAIRS DEPT, TAX POLICY DIVISION, WASHINGTON, DC 20220 USA
[5] UNIV CALIF, BRAZILIAN DEV ASSISTANCE PROGRAM, BERKELEY, CA 94720 USA
[6] TREASURY DEPT, FISCAL AFFAIRS DEPT, WASHINGTON, DC 20220 USA
[7] ORG AMER STATES, WASHINGTON, DC 20000 USA
[8] NATL BUR ECON RES, WASHINGTON, DC 20000 USA