This collection of essays is based, for the most part, on papers that were presented at the 10th Annual Conference of the Tax Research Network (hereafter the TRN), which was held at the University of Birmingham in the United Kingdom on 11th and 12th September 2000. 1 The conference was sponsored by the Centre for Business Performance of the Institute of Chartered Accountants in England and Wales. Additional financial support was also provided by both the Business School and the School of Law of the University of Birmingham, and by Thomson Learning (Publishers) Ltd.