Journal of Political Economy Vol. 101 No. 2 1993
The Effect of Taxation on Human Capital
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 in human capital. This earlier conclusion is shown to be incorrect by using a model that is more general in several respects than the models used previously.
- DOI
- 10.1086/261878
- Volume
- 101
- Issue
- 2
- Pages
- 327-350
- Language
- en
- Sources
- crossref openalex