| Friday 10:00 - 11:45 a.m.  | 
						Session 30B Tax Policy II  | 
            
Session Chairs:  | 
          Sharron L. Terrell, University of the District of Columbia  | 
Papers:  | 
					
           "Immigration, Outsourcing and Labor Income Tax" "Who Benefits From Tax Evasion? The Incidence of Tax Evasion" "Fiscal Decentralization and Regional Public Expenditure in China"  | 
            
Discussants:  | 		
          Yung-nian Tung, Georgetown University  |