| Affiliation: | The first author is from Thames Valley University (UK), the second and third authors are from the Faculty of Economics, University of Ljubljana (Slovenia), the third author is also a visiting researcher at Amsterdam Business School (The Netherlands). Helpful comments from Peter F. Pope, Peter Easton, William Rees, Jeroen Suijs, Katherine Schipper, Steven Young, Branko Gorjan (General Tax Office of the Republic of Slovenia), Erik Peek, Martin Walker (editor), an anonymous referee and participants at the EAA Annual Congress 2005 in Goteborg and 2006 in Dublin, the AARN Conference 2005 at Erasmus University in Rotterdam, the AAA Annual Meeting 2006 in Washington, DC, and the 1st CAIR Conference at the University of Manchester are gratefully acknowledged. |
