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dc.contributor.authorRichter, Wolfram F.en_US
dc.date.accessioned2006-12-14en_US
dc.date.accessioned2009-07-28T08:13:13Z-
dc.date.available2009-07-28T08:13:13Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/25877-
dc.description.abstractAssuming decreasing returns to education and the endogenous supply of qualified and nonqualified labour it is shown to be efficient to supplement a consumption tax with positive incentives for education. If the return from education is isoelastic and if the choice is between (i) subsidizing the monetary cost of education and (ii) taxing nonqualified labour income more heavily than qualified labour income while keeping the effective cost of education constant, the latter policy is shown to be second-best efficient. In particular, any tax distortions should be constrained to labour choices while the choice of education should remain undistorted. The result holds for arbitrary utility functions.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1832en_US
dc.subject.jelH2en_US
dc.subject.jelI2en_US
dc.subject.jelJ24en_US
dc.subject.ddc330en_US
dc.subject.stwBildungsverhaltenen_US
dc.subject.stwLohnsteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwQualifikationen_US
dc.subject.stwDoppelte Dividendeen_US
dc.subject.stwTheorieen_US
dc.titleTaxing human capital efficiently: the double dividend of taxing non-qualified labour more heavily than qualified labouren_US
dc.typeWorking Paperen_US
dc.identifier.ppn521169070en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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