Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency

dc.creator	Bjertnæs, Geir Haakon
dc.date	2005
dc.date.accessioned	2013-10-16T07:02:49Z
dc.date.available	2013-10-16T07:02:49Z
dc.date.issued	2013-10-16
dc.identifier	http://hdl.handle.net/10419/19091
dc.identifier	ppn:509888488
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/19091
dc.description	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.
dc.language	eng
dc.relation	CESifo working papers 1627
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject	H21
dc.subject	H24
dc.subject	ddc:330
dc.subject	optimal income taxation
dc.subject	subsidies for tuition
dc.subject	skill formation
dc.subject	production efficiency
dc.subject	Einkommensteuer
dc.subject	Optimale Besteuerung
dc.subject	Berufswahl
dc.subject	Bildungsertrag
dc.subject	Studienfinanzierung
dc.subject	Technische Effizienz
dc.subject	Zeitpräferenz
dc.subject	Theorie
dc.title	Income taxation, tuition subsidies, and choice of occupation : implications for production efficiency
dc.type	doc-type:workingPaper

الملفات في هذه المادة

الملفات	الحجم	الصيغة	عرض
لا توجد أي ملفات مرتبطة بهذه المادة.