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The Effect of Taxation on Human Capital

Philip A Trostel

Journal of Political Economy, 1993, vol. 101, issue 2, pages 327-50

Abstract: 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.

Date: 1993
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