From the Editor

Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that higher capital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...

This paper compares the performance of popular estimators of teacher quality, which serve as inputs into teacher incentive schemes. I model an administrator tasked with categorizing teachers with respect to an exogenous cutoff showing that the preferred estimator depends on the relationship...