When students are tracked into vocational and academic secondary schools, access to higher education is usually restricted to those who complete an academic track. Postponing such tracking may increase university attendance among disadvantaged students if additional time in school enables them...

Starting with Vickrey (1945) and Mirrlees (1971), the optimal tax literature has studied the design of a personal income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however. Past papers have focused instead on designing a tax on...