文章基本信息

标题：Tax effects on education.
本地全文：下载
作者：Annette Alstadsæter
期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2005
卷号：2005
出版社：Bergen
摘要：Taxes affect the individual’s educational choice through many channels, and they have both direct and indirect effects on human capital accumulation. The structure of the tax system creates different incentive effects that distorts the individual’s educational choice. Some of these tax effects discourage higher education, while others encourage it. I give an overview over the existing literature on taxes and education and also provide the intuition for many of these partial effects in a simple model. The total effect of taxes on education is ambiguous.