Composition of tax

TAXES AND TRANSPER-PRICING5/16/2019 INCOME SHIFTING AND THE VOLUME OF INTRA-FIRM TRANSPERS The first two chapters consider parents’ choice of schools for their children. The claim that parental choice can create incentives for schools to become more productive is a tenet of the neoclassical analysis of education. It relies crucially on the assumption that parents will choose effective, productive schools.

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