1. Top Marginal Effective Tax Rates by State and by Source of Income, 2012 Tax Law vs. 2013 Scheduled Tax Law
by Gerald T. Prante (Lynchburg College, School of Business and Economics) and Austin John (Lynchburg College, School of Business and Economics)

2. Valoracion de una Expropiacion: YPF y Repsol en Argentina (Valuation of an Expropriated Company: The Case of YPF and Repsol in Argentina)
by Pablo Fernandez (University of Navarra – IESE Business School)

3. Cloud Computing in Higher Education and Research Institutions and the USA Patriot Act
by Joris Van Hoboken (Institute for Information Law (IViR, University of Amsterdam)) and Axel Arnbak (Institute for Information Law (IViR, University of Amsterdam)) and Nico Van Eijk (Institute for Information Law (IViR, University of Amsterdam))

4. Piracy and Movie Revenues: Evidence from Megaupload
by Christian Peukert (Ludwig-Maximilians-University Munich) and Jörg Claussen (Copenhagen Business School – Department of Innovation and Organizational Economics)

5. Valuation of an Expropriated Company: The Case of YPF and Repsol in Argentina
by Pablo Fernandez (University of Navarra – IESE Business School)