The Effect of Taxation on Human Capital

Philip Trostel

Journal of Political Economy, 1993, vol. 101, issue 2, 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
References: Add references at CitEc
Citations: View citations in EconPapers (172)

Downloads: (external link)
http://dx.doi.org/10.1086/261878 full text (application/pdf)
Access to full text is restricted to subscribers. See http://www.journals.uchicago.edu/JPE for details.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ucp:jpolec:v:101:y:1993:i:2:p:327-50

Access Statistics for this article

More articles in Journal of Political Economy from University of Chicago Press
Bibliographic data for series maintained by Journals Division ().