TY - JOUR AB - 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. AU - Huang, Jim Y. PY - 2025 ST - Comparative Fiscal Architecture: A Two-Axis Framework for Understanding Educational Inequality Across Tax Jurisdictions TI - Comparative Fiscal Architecture: A Two-Axis Framework for Understanding Educational Inequality Across Tax Jurisdictions UR - http://www.edworkingpapers.com/ai25-1362 ER -