@EdWorkingPaper{ai25-1362,
title = "Comparative Fiscal Architecture: A Two-Axis Framework for Understanding Educational Inequality Across Tax Jurisdictions",
author = "Jim Y. Huang",
institution = "Annenberg Institute at Brown University",
number = "1362",
year = "2025",
month = "December",
URL = "http://www.edworkingpapers.com/ai25-1362",
abstract = {This paper introduces a structural, mechanism-based framework for understanding how inequality in education emerges from fiscal design rather than from demographic patterns alone. I propose a Two-Axis Fiscal Architecture in which educational opportunity is shaped by (1) horizontal flows of capital across tax jurisdictions (the X-axis), divided into cross-border movement (X1) and cross-regional movement (X2), and (2) intergenerational after-tax capacity (the Y-axis). These two flows jointly determine how public and private capital enter different educational pathways.},
}