Michael P. Devereux is Professor of Business Taxation and Director of the Oxford University Centre for Business Taxation. Alan J. Auerbach is the Robert D. Burch Professor of Economics and Law at the University of California, Berkeley. Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund. Paul Oosterhuis is Senior International Tax Partner at Skadden, Arps, Slate, Meagher and Flom. Wolfgang Schoen is Managing Director of the Max Planck Institute for Tax Law and Public Finance. John Vella is Associate Professor and Senior Research Fellow at the Oxford University Centre of Business Taxation.