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Does the Tax System Encourage too Much Education?
Annette Alstadsæter , 2002, vol. 59, issue 1, pages 27-
FinanzArchiv: Public Finance Analysis Abstract:
This paper provides an efficiency argument in favor of progressive labor income taxation. When the consumer faces a trade-off between investments in financial and human capital, a proportional comprehensive income tax tends to discriminate in favor of human capital investments. This effect is strengthened when education no longer is a pure investment, but also holds a direct consumption value.
JEL-codes: H21 H24 (search for similar items in EconPapers)
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Related works: Working Paper: Does the Tax System Encourage too much Education? (2001) Working Paper: Does the Tax System Encourage Too Much Education? (2000) This item may be available elsewhere in EconPapers: Search for items with the same title.
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Persistent link: http://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(2002/200302)59:1_27:dttset_2.0.tx_2-x
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