We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates. On the other hand, they are unable to commit to future policies and, once capital has...

By using a unique data set containing the entire newly enrolled student population at the University of Brussels, this case study aims to be the first complete analysis of the determinants that influence the student's; path at university in Belgium. We analyse the probability of succeeding the...