Arbeitspapier

Optimal Income Taxation with Endogenous Human Capital

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This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a dimension of labor supply. The distribution of earning potentials is endogenous because agents differ in the ability to learn. Taxation affects utilization rates of human capital through labor supply responses. The costs of education that are not deductible from the income tax distort the learning decision as well. We show theoretically that the trade-off between efficiency and equity is worsened. Quantitative analysis shows that the distortionary costs of taxation increase substantially when human capital formation is endogenous.

Sprache
Englisch

Erschienen in
Series: Tinbergen Institute Discussion Paper ; No. 02-045/2

Klassifikation
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Time Allocation and Labor Supply
Human Capital; Skills; Occupational Choice; Labor Productivity
Thema
optimal linear taxation
labor supply
human capital accumulation
Einkommensteuer
Optimale Besteuerung
Bildungsinvestition
Arbeitsangebot
Theorie

Ereignis
Geistige Schöpfung
(wer)
Jacobs, Bas
Ereignis
Veröffentlichung
(wer)
Tinbergen Institute
(wo)
Amsterdam and Rotterdam
(wann)
2002

Handle
Letzte Aktualisierung
20.09.20242024, 08:25 MESZ

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Jacobs, Bas
  • Tinbergen Institute

Entstanden

  • 2002

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