Tuition Fees and the Dual Income Tax: The Optimality of the Nordic Income Tax System Reconsidered

被引:5
|
作者
Schindler, Dirk [1 ]
机构
[1] Univ Konstanz, D-78457 Constance, Germany
关键词
Optimal income taxation; human capital; tuition fees; OPTIMAL TAXATION;
D O I
10.1111/j.1468-0475.2010.00504.x
中图分类号
F [经济];
学科分类号
02 ;
摘要
We examine the optimal tax and education policy in the case of a dual income tax. Incorporating an educational sector and endogenous capital taxation, we show that the results in Nielsen and S circle divide rensen's study are vulnerable with respect to assumptions on the elasticity of unskilled labor supply. Tax progressivity results residually, whereas educational policy guarantees an optimal tax wedge on, but not necessarily efficiency in, educational investment. The less elastic are the unobservable educational investment and skilled labor (the latter relative to unskilled labor supply), and the more educational policy cares about the skilled labor supply, the more progressive the tax system will be. Education will be subsidized on a net basis if the complementarity effect on the skilled labor supply is strong and important; however, there is also an offsetting substitutability effect of the unskilled labor supply at play.
引用
收藏
页码:59 / 84
页数:26
相关论文
共 50 条
  • [41] Income tax
    不详
    [J]. BRITISH MEDICAL JOURNAL, 1908, 1908 : 1027 - 1028
  • [42] Income tax
    Makarov, L.P.
    [J]. Tuliao gongye, 1998, 28 (12): : 3 - 5
  • [43] Income and Income Tax Inequalities in Ireland - New Evidence and Further Illustration of the Progressivity of the Irish Income Tax System
    McCloughan, Pat
    [J]. JOURNAL OF THE STATISTICAL AND SOCIAL INQUIRY SOCIETY OF IRELAND, 2014, 43 : 46 - 70
  • [44] The Income Tax
    Johnson, Alvin S.
    [J]. JOURNAL OF POLITICAL ECONOMY, 1912, 20 (05) : 520 - 524
  • [45] Income tax
    Gordon, W
    [J]. BRITISH MEDICAL JOURNAL, 1905, 1905 : 260 - 260
  • [46] 'INCOME TAX'
    HILLBERRY, C
    [J]. SHENANDOAH, 1996, 46 (01): : 30 - 31
  • [47] Income tax
    不详
    [J]. BRITISH MEDICAL JOURNAL, 1908, 1908 : 1027 - 1027
  • [49] A TAX ON INCOME
    GUNN, D
    [J]. VETERINARY RECORD, 1989, 124 (24) : 637 - 638
  • [50] UNIQUE TAX CREDIT AND NEGATIVE INCOME TAX TO REFORM THE ITALIAN PERSONAL INCOME TAX
    Loiacono, Luisa
    Rizzo, Leonzio
    Secomandi, Riccardo
    [J]. POLITICA ECONOMICA, 2021, 37 (02) : 253 - 268