Theory predicts that strategically-determined tax rates induce negative externalities across countries in relative …

their classmates do worse. The theory presented below reconciles all of these facts by recognizing that classroom teaching … ranges away from equilibrium levels will adversely affect educational output. The theory argues for a particular non … by lowering class size. The theory provides a measurable and operational way to define school quality that can be tested …

We revisit the classic problem of tax competition in the context of federal nations, and derive a positive theory of …

and quite inconsistent empirical support of the theory. More importantly, none of this work addresses important questions …

The standard international tax model is extended to allow for heterogeneous firms when agglomeration forces are …

The behavior of taxes on capital income in the recent decades points to the notion that international tax competition …, a poor enforcement of international taxes would generate political processes that would reduce significantly the …

, while preserving national sovereignties, minimizes the distortions from international capital mobility. The paper is … international capital flows diminish. The alternative system we analyze has two main properties: it exploits the territoriality of …