Taxing Human Capital: A Good Idea
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Nicholas Bull, 1993. "When all the optimal dynamic taxes are zero," Working Paper Series / Economic Activity Section 137, Board of Governors of the Federal Reserve System (U.S.).
- James Davies & John Whalley, 1991.
"Taxes and Capital Formation: How Important is Human Capital?,"
NBER Chapters, in: National Saving and Economic Performance, pages 163-200,
National Bureau of Economic Research, Inc.
- James Davies & John Whalley, 1989. "Taxes and Capital Formation: How Important is Human Capital?," NBER Working Papers 2899, National Bureau of Economic Research, Inc.
- Chari, V V & Christiano, Lawrence J & Kehoe, Patrick J, 1994.
"Optimal Fiscal Policy in a Business Cycle Model,"
Journal of Political Economy, University of Chicago Press, vol. 102(4), pages 617-652, August.
- V. V. Chari & Lawrence J. Christiano & Patrick J. Kehoe, 1993. "Optimal fiscal policy in a business cycle model," Staff Report 160, Federal Reserve Bank of Minneapolis.
- V. V. Chari & Lawrence J. Christiano & Patrick J. Kehoe, 1993. "Optimal Fiscal Policy in a Business Cycle Model," NBER Working Papers 4490, National Bureau of Economic Research, Inc.
- Bas Jacobs & A. Lans Bovenberg, 2011.
"Optimal Taxation of Human Capital and the Earnings Function,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 13(6), pages 957-971, December.
- Bas Jacobs & Lans Bovenberg, 2008. "Optimal Taxation of Human Capital and the Earnings Function," CESifo Working Paper Series 2250, CESifo.
- Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-622, May.
- repec:ebl:ecbull:v:5:y:2006:i:5:p:1-8 is not listed on IDEAS
- Claudia Hermeling & Martin Barbie, 2006. "Optimal Taxation in a Simple Model of Human Capital Accumulation," Economics Bulletin, AccessEcon, vol. 5(5), pages 1-8.
- Michael J. Boskin, 1975. "Notes on the Tax Treatment of Human Capital," NBER Working Papers 0116, National Bureau of Economic Research, Inc.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- repec:zbw:rwirep:0202 is not listed on IDEAS
- Christoph Braun, 2010. "Taxing Human Capital: A Good Idea," Ruhr Economic Papers 0202, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
- Gian Maria Milesi-Ferretti & Nouriel Roubini, 1995.
"Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis,"
Working Papers
95-18, New York University, Leonard N. Stern School of Business, Department of Economics.
- Gian Maria Milesi-Ferrett & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," NBER Working Papers 5317, National Bureau of Economic Research, Inc.
- Mr. Gian M Milesi-Ferretti & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," IMF Working Papers 1995/062, International Monetary Fund.
- Bernheim, B. Douglas, 2002.
"Taxation and saving,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 18, pages 1173-1249,
Elsevier.
- B. Douglas Bernheim, 1999. "Taxation and Saving," NBER Working Papers 7061, National Bureau of Economic Research, Inc.
- B. Douglas Bernheim, 1999. "Taxation and Saving," Working Papers 99007, Stanford University, Department of Economics.
- Ambler, Steve, 1999.
"Les modèles à agent représentatif et la politique de taxation optimale,"
L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(4), pages 539-557, décembre.
- Steve Ambler, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," Cahiers de recherche CREFE / CREFE Working Papers 91, CREFE, Université du Québec à Montréal.
- Richter, Wolfram F. & Braun, Christoph, 2009.
"Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth,"
IZA Discussion Papers
4629, Institute of Labor Economics (IZA).
- Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.
- Jang-Ting Guo & Kevin J. Lansing, 1997. "Tax structure and welfare in a model of optimal fiscal policy," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 11-23.
- Nouriel Roubini & Gian Maria Milesi-Ferrett, 1994. "Optimal Taxation of Human and Physical Capital in Endogenous Capital Models," NBER Working Papers 4882, National Bureau of Economic Research, Inc.
- Cassou, Steven P. & Lansing, Kevin J., 1998.
"Optimal fiscal policy, public capital, and the productivity slowdown,"
Journal of Economic Dynamics and Control, Elsevier, vol. 22(6), pages 911-935, June.
- Steven P. Cassou & Kevin J. Lansing, 1995. "Optimal fiscal policy, public capital, and the productivity slowdown," Working Papers (Old Series) 9509, Federal Reserve Bank of Cleveland.
- Dirk Schindler & Hongyan Yang, 2015. "Catalysts for social insurance: education subsidies versus physical capital taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(2), pages 274-310, April.
- Panousi, Vasia, 2009. "Capital Taxation with Entrepreneurial Risk," MPRA Paper 24237, University Library of Munich, Germany.
- Facundo Piguillem & Anderson Schneider, 2013.
"Heterogeneous Labor Skills, The Median Voter and Labor Taxes,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 16(2), pages 332-349, April.
- Anderson L. Schneider & Facundo Piguillem, 2008. "Heterogeneous Labor Skills, The Median Voter and Labor Taxes," 2008 Meeting Papers 835, Society for Economic Dynamics.
- Facundo Piguillem & Anderson L. Schneider, 2010. "Heterogeneous Labor Skills, The Median Voter and Labor Taxes," EIEF Working Papers Series 1002, Einaudi Institute for Economics and Finance (EIEF), revised Nov 2009.
- Facundo Piguillem & Anderson Schneider, 2013. "Code and data files for "Heterogeneous Labor Skills, The Median Voter and Labor Taxes"," Computer Codes 11-142, Review of Economic Dynamics.
- Biljanovska, Nina & Vardoulakis, Alexandros P., 2019. "Capital taxation with heterogeneous discounting and collateralized borrowing," Journal of Macroeconomics, Elsevier, vol. 60(C), pages 97-109.
- Ulrike Vogelgesang, 2001.
"Optimal Capital Income Taxation and Redistribution,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-434, August.
- Ulrike Vogelgesang & Ulrike Ludden, 1999. "Optimal Capital Income Taxation and Redistribution," GK working paper series 1999-10, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, revised Apr 2000.
- Ulrike Ludden, 2000. "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers 0658, Econometric Society.
- Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2015.
"Optimal Taxation and Debt with Uninsurable Risks to Human Capital Accumulation,"
American Economic Review, American Economic Association, vol. 105(11), pages 3443-3470, November.
- Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014. "Optimal taxation and debt with uninsurable risks to human capital accumulation," CIGS Working Paper Series 14-007E, The Canon Institute for Global Studies.
- Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2015. "Optimal taxation and debt with uninsurable risks to human capital accumulation," UTokyo Price Project Working Paper Series 051, University of Tokyo, Graduate School of Economics.
- Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014. "Optimal taxation and debt with uninsurable risks to human capital accumulation," KIER Working Papers 897, Kyoto University, Institute of Economic Research.
- Gottardi, Piero & Kajii, Atsushi & Nakajima, Tomoyuki, 2014. "Optimal taxation and debt with uninsurable risks to human capital accumulation," Economics Working Papers ECO2014/08, European University Institute.
- Piero Gottardi & Atsushi Kajii & Tomoyuki Nakajima, 2014. "Optimal taxation and debt with uninsurable risks to human capital accumulation," FRB Atlanta Working Paper 2014-24, Federal Reserve Bank of Atlanta.
- Till Gross, 2013. "Capital Taxation, Intermediate Goods, and Production Efficiency," Carleton Economic Papers 13-09, Carleton University, Department of Economics.
- Baltasar Manzano & Jesús Ruiz, 2004.
"Política fiscal óptima: el estado de la cuestión,"
Investigaciones Economicas, Fundación SEPI, vol. 28(1), pages 5-41, January.
- Baltasar Manzano & Jesús Ruiz, 2002. "Política Fiscal Óptima: el estado de la Cuestión," Documentos de Trabajo del ICAE 0212, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
- Mark Aguiar & Manuel Amador & Gita Gopinath, 2009.
"Investment Cycles and Sovereign Debt Overhang,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 76(1), pages 1-31.
- Mark Aguiar & Manuel Amador & Gita Gopinath, 2007. "Investment Cycles and Sovereign Debt Overhang," NBER Working Papers 13353, National Bureau of Economic Research, Inc.
- Aguiar, Mark & Amador, Manuel & Gopinath, Gita, 2008. "Investment Cycles and Sovereign Debt Overhang," Scholarly Articles 11988004, Harvard University Department of Economics.
- Erosa, Andres & Gervais, Martin, 2002.
"Optimal Taxation in Life-Cycle Economies,"
Journal of Economic Theory, Elsevier, vol. 105(2), pages 338-369, August.
- Andrés Erosa & Martin Gervais, 1998. "Optimal Taxation in Life-Cycle Economies," University of Western Ontario, Departmental Research Report Series 9812, University of Western Ontario, Department of Economics.
- Andres Erosa & Martin Gervais, 2000. "Optimal taxation in life-cycle economies," Working Paper 00-02, Federal Reserve Bank of Richmond.
- Marco Bassetto, 2008.
"Political Economy of Taxation in an Overlapping-Generations Economy,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(1), pages 18-43, January.
- Marco Bassetto, 1999. "Political economy of taxation in an overlapping-generations economy," Discussion Paper / Institute for Empirical Macroeconomics 133, Federal Reserve Bank of Minneapolis.
- Gapen Michael T. & Cosimano Thomas F., 2005. "Solving Ramsey Problems with Nonlinear Projection Methods," Studies in Nonlinear Dynamics & Econometrics, De Gruyter, vol. 9(2), pages 1-38, June.
More about this item
Keywords
optimal taxation; human capital; Ramsey approach;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- I28 - Health, Education, and Welfare - - Education - - - Government Policy
- J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:rwirep:202. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/rwiesde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.