This paper examines the effect of taxes on the individuals’ choices of educational direction, and thus on the economy’s skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an educational type with high consumption value and low effort costs. This increases the skill mismatch and aggregate unemployment in the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates.unemployment, matching, education, optimal taxation, tuition fees
This paper studies optimal taxation schemes for education in a search- matching model where the labo...
Differentiated tax rates on labor and capital income are found to be optimal in this study, where ag...
In the economic literature a constant tax rate on labor income has usually a neutral or negative eff...
Abstract: This paper examines the effect of taxes on the individuals' choices of educational direct...
This paper examines the effect of taxes on the individuals' choices of educational direction, and th...
How the tax system might affect the individual’s educational level is well studied. But the question...
Abstract: Differentiated tax rates on labor and capital income are found to be optimal in this stud...
This paper examines the effect of taxes on the individuals ' choices of educational direction, ...
This paper provides an efficiency argument in favour of progressive labour income taxation. When the...
How the tax system might affect the individual’s educational level is well studied. But the question...
The Nordic countries have dual income taxation, with a proportional tax on capital income and a pro...
The focus of my dissertation is to examine the impact of income taxes on whether or not to attend co...
It is well known from the literature that a unionisation of labour markets leads to an increase in w...
This paper considers how asymmetric tax treatment, where labour market earnings are taxed but househ...
This paper explores how the specification of the earnings function impacts the optimal tax treatment...
This paper studies optimal taxation schemes for education in a search- matching model where the labo...
Differentiated tax rates on labor and capital income are found to be optimal in this study, where ag...
In the economic literature a constant tax rate on labor income has usually a neutral or negative eff...
Abstract: This paper examines the effect of taxes on the individuals' choices of educational direct...
This paper examines the effect of taxes on the individuals' choices of educational direction, and th...
How the tax system might affect the individual’s educational level is well studied. But the question...
Abstract: Differentiated tax rates on labor and capital income are found to be optimal in this stud...
This paper examines the effect of taxes on the individuals ' choices of educational direction, ...
This paper provides an efficiency argument in favour of progressive labour income taxation. When the...
How the tax system might affect the individual’s educational level is well studied. But the question...
The Nordic countries have dual income taxation, with a proportional tax on capital income and a pro...
The focus of my dissertation is to examine the impact of income taxes on whether or not to attend co...
It is well known from the literature that a unionisation of labour markets leads to an increase in w...
This paper considers how asymmetric tax treatment, where labour market earnings are taxed but househ...
This paper explores how the specification of the earnings function impacts the optimal tax treatment...
This paper studies optimal taxation schemes for education in a search- matching model where the labo...
Differentiated tax rates on labor and capital income are found to be optimal in this study, where ag...
In the economic literature a constant tax rate on labor income has usually a neutral or negative eff...