As the brewing industry underwent major changes and brewing became ever more science-based in the course of the 19 th century, the need for a more science-based brewer's education grew. The article explores the reforms and diversification of brewing education, starting with the traditional way...

Analysis of poverty in Nicaragua emphasizes the welfare gains from education: non-poor households have higher levels of educational attainment than poor ones (especially in post-primary education), and welfare gains have been associated with higher educational attainment. Despite rather...

As global migration flows increase, so do the number of migrant students in host country schools. Yet migrants' achievement scores lag well behind those of their nativeborn schoolmates. Performance gaps are explained largely by differences in migrant parents' socio-economic background, cultural...

Using unique Swedish micro data we examine the impact of local public services on community choice. The choice of community is modeled as a choice between a discrete set of alternatives. The US literature has produced conflicting evidence with respect to the importance of local public services....

A recent Spanish tax reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. We use individual-level information from Social Security records over a period of one decade. Conditional on moving, taxes have a significant effect on location choice....

We study the effects of decentralized wealth taxation on mobility and the effectiveness of tax coordination at mitigating tax competition. We exploit the reintroduction of the Spanish wealth tax, after which all regions except Madrid levied positive tax rates. We find the mobility responses to...

When regions in close proximity have different tax rates, residents may engage in cross-border shopping and take advantage of tax differentials. The extent of this activity can be captured by the tax elasticity of border sales (TEBS). We collect 749 estimates of TEBS reported in 60 studies, and...

This paper studies the implications of interregional redistributive taxation on interregional and interpersonal inequality and on social welfare. We introduce a model of two regions, where individuals are differentiated by their ability and opportunity, the former being determined by heritage...

We study how reported wealth responds to changes in wealth tax rates. Exploiting rich intra-national variation in Switzerland, the country with the highest revenue share of annual wealth taxation in the OECD, we find that a 1 percentage point drop in the wealth tax rate raises reported wealth by...