| Sunday 4:00 - 5:45 p.m. SEA*  | 
						Session 06I* Fiscal Decentralization and Fiscal Competition  | 
            
Organizers:  | 
          William H. Hoyt, University of Kentucky  | 
Session Chairs:  | 
          William H. Hoyt, University of Kentucky  | 
Papers:  | 
					
           "State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas" "LOST in America: Evidence on Local Sales Taxes from National Panel Data" "Fiscal Decentralization and the Shadow Economy:  A Cross-Country Empirical Study" "Are Local Tax Rates Strategic Complements or Strategic Substitutes?"  | 
            
Discussants:  | 		
          John D. Wilson, Michigan State University  |