Taxation and education investment in the tertiary sector

Arbeitspapier

In this paper we briefly report some key data on educational expenditure and output in OECD countries and then turn to the motivations for public education. Public education can be important for equal opportunities and has a number of redistributional aspects within and between generations. We further discuss possible externalities of education, the issue of intersectoral investment neutrality and a fundamental time consistency problem of optimal taxation that may make public expenditure on tertiary education desirable from an efficiency point of view. Further we discuss whether and how globalization changes the picture. Mobility changes the analysis of optimal taxation and may make public expenditure less important. We also emphasize insurance aspects and the role of mobility differences.

Angaben zum Objekt

• Weitere Titel: Besteuerung und Bildungsinvestitionen im tertiären Sektor
• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: WZB Discussion Paper ; No. FS IV 02-17

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Taxation and Subsidies: Efficiency; Optimal Taxation ; Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
• Thema: Taxation ; education ; human capital investment

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Andersson, Fredrik ; Konrad, Kai A.
• Ereignis: Veröffentlichung
• (wer): Wissenschaftszentrum Berlin für Sozialforschung (WZB)
• (wo): Berlin
• (wann): 2002

Weitere Informationen

• Handle: http://hdl.handle.net/10419/51125
• Letzte Aktualisierung: 10.03.2025, 11:47 MEZ