The Political Geography of Tax H(E)Avens and Tax Hells
Why this work is in the frame
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Bibliographic record
Abstract
The paper develops a simple multi-jurisdictional model of residential and political choice. Analyzing the interplay of migration, local policies, and geographic factors, we show that equilibrium tax regimes depend on the geographical size of jurisdictions. If geographical differences are modest or small, jurisdictions independently conduct similar tax policies and average incomes converge. In contrast, if the relative size differentials are substantial, i.e. there are very small and large jurisdictions in the system, tax h(e)avens and tax hells emerge. In equilibrium, small jurisdictions are inhabited by wealthy households and conduct low tax policies (tax heavens) while poor households live in large jurisdictions where taxes are high (tax hells). We argue that our results can provide an explanation for the existence and the characteristics of tax havens, as well as some observed regularities in the population structure and the tax pattern of municipalities in the U.S.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it