Human capital and optimal positive taxation of capital income
Bas Jacobs and
Lans Bovenberg
International Tax and Public Finance, 2010, vol. 17, issue 5, 478 pages
Keywords: Human capital; Labor income taxation; Capital income taxation; Life-cycle; Education subsidies; H2; H5; I2; J2 (search for similar items in EconPapers)
Date: 2010
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Working Paper: Human Capital and Optimal Positive Taxation of Capital Income (2005) 
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Persistent link: https://EconPapers.repec.org/RePEc:kap:itaxpf:v:17:y:2010:i:5:p:451-478
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DOI: 10.1007/s10797-009-9120-5
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