1. The Politics of Fictional Expectations: Dynamic Scoring, Revenue Forecasting, and the Kansas Tax Cuts • Daniel R. Alvord, Oklahoma State University.

2. Deficit Reduction by Tax Increase on the Rich: A Historical Analysis of Omnibus Budget Reconciliation Act of 1993 • Seito Hayasaki, Keio University.

3. The Ideas of Tax Reformers and Taxpayers, and Federal Tax Reforms in the United States, 1954-1969 • Seiichiro Mozumi, Yokohama National University.

4. The Origins of Japan's Huge Debt: A Study of the Ministry of Finance's Response to the Current Account Imbalance in the Late 1970s • Ryotaro Takahashi, Tokai University.