SANFORD E. GAINES is Associate Professor of Law at the University of Houston Law Center.

RICHARD A. WESTIN is Professor of Law at the University of Houston Law Center.

AUTHORS:

ASBJORN ERIKSSON is Lecturer in Law at the University of Umea, Sweden.

ROBERT HERTZOG is Director of the Centre for Public Law, a research organization associated with the French Centre National de la Recherche Scientifique. He holds a joint appointment as Professor of Public Law at the Institute of Political Science and in the Faculty of Law at Robert Schuman University, France.

JOHN TILEY is Chaired Professor of Law at Cambridge University, England.

DAVID WILLIAMS is the Price Waterhouse Professor of International Business Taxation at Queen Mary and Westfield College, University of London.

FRIEDRICH VON ZEZSCHWITZ is Professor of Public Law and Tax Law at Justus-Liebig University in Giessen, Germany.