Arbeitspapier
Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency
The desirability for production efficiency is re-examined in this study, where agents choose occupation based on lifetime income net of tuition costs. Efficient revenue raising implies that the government should trade off efficiency in production for efficiency in intertemporal consumption, as capital income is taxed in optimum. The subsequent wage difference between high- and low-skilled occupations is increased compared to a production efficient outcome, which is in contrast to previous results in the literature.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 1627
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
optimal income taxation
subsidies for tuition
skill formation
production efficiency
Einkommensteuer
Optimale Besteuerung
Berufswahl
Bildungsertrag
Studienfinanzierung
Technische Effizienz
Zeitpräferenz
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bjertnæs, Geir Haakon
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bjertnæs, Geir Haakon
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2005
Ähnliche Objekte (12)
Income Taxation, Tuition Subsidies, and Choice of Occupation
Efficient Tuition Fees, Examinations, and Subsidies
Do Earnings Subsidies Affect Job Choice?
Transport Subsidies, System Choice, and Urban Sprawl
Return migration of foreign students and the choice of non-resident tuition fees
Return migration of foreign students and the choice of non-resident tuition fees
Child care subsidies, quality, and optimal income taxation
Child Care Subsidies, Quality, and Optimal Income Taxation
Morality, Altruism, and Occupation Choice: Theory and Evidence
Optimal taxation of a monopolistic extractor: are subsidies necessary?
Tuition, debt, and human capital
Tuition fees and educational attainment
Income Taxation, Tuition Subsidies, and Choice of Occupation
Efficient Tuition Fees, Examinations, and Subsidies
Do Earnings Subsidies Affect Job Choice?
Transport Subsidies, System Choice, and Urban Sprawl
Return migration of foreign students and the choice of non-resident tuition fees
Return migration of foreign students and the choice of non-resident tuition fees
Child care subsidies, quality, and optimal income taxation
Child Care Subsidies, Quality, and Optimal Income Taxation
Morality, Altruism, and Occupation Choice: Theory and Evidence
Optimal taxation of a monopolistic extractor: are subsidies necessary?
Tuition, debt, and human capital
Tuition fees and educational attainment
Income Taxation, Tuition Subsidies, and Choice of Occupation
Efficient Tuition Fees, Examinations, and Subsidies
Do Earnings Subsidies Affect Job Choice?
Transport Subsidies, System Choice, and Urban Sprawl
Return migration of foreign students and the choice of non-resident tuition fees
Return migration of foreign students and the choice of non-resident tuition fees
Child care subsidies, quality, and optimal income taxation
Child Care Subsidies, Quality, and Optimal Income Taxation
Morality, Altruism, and Occupation Choice: Theory and Evidence
Optimal taxation of a monopolistic extractor: are subsidies necessary?
Tuition, debt, and human capital