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Fiscal Studies Contents

Fiscal Studies, Vol. 13, No. 2, May 1992

The harmonisation of corporate income taxes in Europe: the Ruding Committee Report
Malcolm Gammie,
Vol. 13, No. 2, pp. 108-121

Need, equity and the NHS: the distribution of health care expenditure 1974-87
Carol Propper and Richard Upward ,
Vol. 13, No. 2, pp. 1-21

Tax Treatment of financial instruments in the UK: new treattment proposed by the Inland Revenue Consultative Document
Stephen Edge ,
Vol. 13, No. 2, pp. 122-129

The tax dilemma of married women in Germany
Paul Bernd Spahn, Helmut Kaiser and Thomas Kassella ,
Vol. 13, No. 2, pp. 22-47

The impact of excise duty changes on retail prices in the UK
Paul Baker and Vanessa Brechling,
Vol. 13, No. 2, pp. 48-65

Environmental regulation: the Environment Agency proposal
Dieter Helm ,
Vol. 13, No. 2, pp. 66-83

The Ruding Committee Report: a personal view
Franz Vanistendael ,
Vol. 13, No. 2, pp. 85-95

The Ruding Committee report : an economic assessment
Michael P Devereux,
Vol. 13, No. 2, pp. 96-107

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