The Effect of Taxation on Human Capital
Bibliographic Data
| ID | 10184294 |
|---|---|
| Authors | Philip A Trostel (corresponding author) |
| Year | 1993 |
| Volume | 101 |
| Issue | 2 |
| Pages | 327-350 |
| Publication date | 1993-04-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Journal of Political Economy (JOURNAL) |
| Journal identifiers | ISSN: 0022-3808 • E-ISSN: 1537-534X |
| Publisher | University of Chicago Press (PUBLISHER • US) |
| DOI | 10.1086/261878 |
| OpenAlex | W1985087793 |
| Language | EN |
| Citations received | 12 |
| References cited | 11 |
This study finds a significant negative effect of proportional income taxation on human capital. Of the few earlier studies to address this issue, most suggested a negligible effect of taxation on investment on human capital. This earlier conclusion is shown to be incorrect by using a model that is more general in sever al respects than the models used previously. Copyright 1993 by University of Chicago Press
Capital (architecture · Economics · Human capital · Investment (military · Labour economics · Market economy · Microeconomics · Monetary economics · Economic Growth and Productivity · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
The Empirical Foundations of Calibration
Risk, Financial Markets, and Human Capital in a Developing Country
Tax structure and economic growth
The Interrelationships Among Informal Institutions, Formal Institutions, and Inward Foreign Direct Investment
Liquidity Constraints, Fiscal Externalities and Optimal Tuition Subsidies
Gasto público en salud, crecimiento económico y elasticidad de sustitución
Accounting for Heterogeneity, Diversity and General Equilibrium in Evaluating Social Programmes
Education and income inequality
Educational Inequality and Its Determinants
La Generalización del Impuesto al Valor Agregado
The Production of Bachelor's Degrees and Financial Aspects of State Higher Education Policy
The Poverty-Growth-Inequality Triangle
Dynamic fiscal policy
The Formation and Stocks of Total Capital
Reconciling Alternative Estimates of the Elasticity of Substitution
Long-Run Policy Analysis and Long-Run Growth
A Life-Cycle Model of Earnings, Learning, and Consumption
The Welfare Cost of Factor Taxation in a Perfect-Foresight Model
The Production of Human Capital and the Life Cycle of Earnings
The Trade-Off between Equality and Efficiency
Intertemporal Substitution in Labor Supply
Tax Changes and Phase Diagrams for an Overlapping Generations Model
Positive Time Preference
| Citations per year | 0.4 |
|---|---|
| Citation span | 1996 - 2021 (26) |
| Highly cited | No |