We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax … allocated the revenue generated by its own alumni. In addition, we demonstrate how a budget-balancing graduate tax would …

that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective … on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing …

A digressive tax like a variable rate sales tax or a tax on price gives firms an incentive for expanding output. Thus …, unlike unit and ad valorem taxes which amplify the harm from monopoly, a digressive tax lessens the harm. We analyse a tax on … price with respect to efficiency and practical policy appeal. Using a tax on price in combination with ad valorem taxation …