Robin Boadway holds the David Chadwick Smith Chair in Economics at Queen's University, Kingston, Canada. Prior to that he was Sir Edward Peacock Professor of Economics at Queen's, where he has taught virtually all his career. He is an Officer of the Order of Canada and a Fellow of the Royal Society of Canada, the Institute of Intergovernmental Relations, and CESifo. Professor Boadway is a past President of the Canadian Economics Association and is Executive Vice-President of the International Institute for Public Finance (IIPF). He served as a Member of the Academic Panel in the Fiscal Affairs Department of the IMF and is currently on the Academic Advisory Council of the IFO Institute in Munich. He has twice received the Harry Johnson Memorial Prize as well as the Queen's University Prize for Research Excellence. He has served as editor of the Canadian Journal of Economics and the German Economic Journal and is currently editor of the Journal of Public Economics. His books include Public Sector Economics, Welfare Economics, Canadian Tax Policy, Intergovernmental Fiscal Relations in Canada, Equalization in a Federal State, and Intergovernmental Fiscal Transfers, with Anwar Shah. Anwar Shah is Lead Economist and Program Leader, Public Sector Governance Program at the World Bank Institute, Washington, DC. He is a Member of the Executive Board of the International Institute of Public Finance, Munich, Germany, and a Fellow of the Institute for Public Economics, Edmonton, Alberta, Canada. Dr Shah is also affiliated as Honorary Professor with the Southwest University of Finance and Economics, Chengdu, China, and Central University of Finance and Economics, Beijing, China. He has previously served as a staff member with the Ministry of Finance, the Government of Canada, the Government of Alberta, and the U.S. Agency for International Development, and he is a lead author for the UN Intergovernmental Panel on Climate Change. Dr Shah was coordinator of the Global Dialogue on Fiscal Federalism conducted by the Forum of Federation in partnership with Governments in Federal Countries from 2005 to 2007. He has advised the governments of Australia, Argentina, Brazil, Canada, China, Germany, India, Indonesia, Mexico, Pakistan, Poland, South Africa, and Turkey on fiscal system reform issues. In the past, he taught graduate courses in natural resources and environmental economics at the University of Ottawa. He has published about two dozen books on governance and fiscal system reform themes and numerous articles in professional journals. His most recent edited books include The Practice of Fiscal Federalism and Macro Federalism and Local Finance.