The word “stigma” was used by the ancient Greeks to refer to a mark placed on an individual to signify infamy or disgrace—to show, for example, that the bearer was a slave or a criminal. As used today, the word denotes ...

This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, ...

This paper models tax competition for mobile firms that are differentiated by the amount of labor needed to cover fixed costs. Because tax competition affects the distribution of firms, it affects both relative equilibrium ...

Bilateral tax treaties are an important method of international tax cooperation. I survey the existing literature on these agreements, highlighting the differences between the standard view that treaties increase foreign ...

No abstract submitted.

While the relationship of training, coaching, and fidelity of implementation to student achievement is relatively well documented, much less is known about the ways in which these variables are related to the decisions ...