Aggregate implications of the tax reform of 2017: Can taxes guide technology?
Hernan Moscoso Boedo
Economics Letters, 2018, vol. 173, issue C, 6-9
This paper analyzes the effects of the US tax reform of 2017 using a model of endogenous technological adoption. The lower tax levels induce large human capital investments that are augmented by the endogenous transition towards skill biased technologies.
Keywords: Endogenous skill biased technical change; Tax policy (search for similar items in EconPapers)
JEL-codes: E23 E25 E65 J24 O33 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:173:y:2018:i:c:p:6-9
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