Are attribute values case sensitivite

Hi,

I wondered whether attribute values are case sensitive.
For example: are both expressions identical?

*         <xs:restriction base="xs:String">

*         <xs:restriction base="xs:string">

In general my question is what is case sensitive and what is not in XML and specifically in XML schema.
I found that Peter Flynn wrote that XML is all case sensitive (http://xml.silmaril.ie/authors/case/)

I will really appreciate if someone will give me the answer with references from the relevant specification.

Thanks in advance,
Shai


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