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Taxation, Human Capital Accumulation and Economic Growth

Author

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  • Shuanglin Lin

Abstract

Previous studies have shown that tax rates and the growth rate of output are negatively related under the assumption that government wastes tax revenues. This paper shows that, if tax revenues are used for human capital accumulation, tax rates and the growth rate can be positively related. An increase in the human capital tax rate will increase (decrease) the growth rate when the initial tax rate is small (large). An increase in the physical capital tax rate will increase the growth rate when savings are completely interest‐inelastic. The effects of income taxes and lump‐sum taxes on growth are also analysed. JEL Classification Numbers: E6, H2, O4.

Suggested Citation

  • Shuanglin Lin, 2001. "Taxation, Human Capital Accumulation and Economic Growth," The Japanese Economic Review, Japanese Economic Association, vol. 52(2), pages 185-197, June.
    • Handle: RePEc:bla:jecrev:v:52:y:2001:i:2:p:185-197
    DOI: 10.1111/1468-5876.00189
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    Citations

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    Cited by:

    1. Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Vliv zdanění na dlouhodobý ekonomický růst [Taxation Influence on the Economic Growth]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(5), pages 638-658.
    2. Zuzana Machová & Igor Kotlán, 2013. "Interakce zdanění, vládních výdajů a ekonomického růstu: panelový VAR model pro země OECD [Interaction of Taxation, Government Expenditure and Economic Growth: Panel VAR Model for OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(5), pages 623-638.
    3. Watanabe, Minoru & Yasuoka, Masaya, 2021. "Different policy effects of Ramsey and overlapping generations models," MPRA Paper 109635, University Library of Munich, Germany.
    4. Igor Kotlán & Zuzana Machová, 2014. "Horizont daňové politiky v zemích OECD [Tax Policy Horizon in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2014(2), pages 161-173.
    5. Veronika Nálepová, 2017. "Affects Corporate Taxation Economic Growth? - Dynamic Approach for OECD Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 3(2), pages 132-147.
    6. Masaya Yasuoka, 2021. "How should a government finance pension benefits?," Australian Economic Papers, Wiley Blackwell, vol. 60(1), pages 138-152, March.
    7. Ilknur Ergun & Irem Ozcan, 2022. "Intellectual Capital in the Period of Industry 4.0: A Research on the Information Sector," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(66), pages 79-94, January.

    More about this item

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O4 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity

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