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On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital

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Author Info
Kaplow, Louis

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Article provided by American Economic Association in its journal American Economic Review.

Volume (Year): 86 (1996)
Issue (Month): 2 (May)
Pages: 347-52
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Handle: RePEc:aea:aecrev:v:86:y:1996:i:2:p:347-52

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  1. Alan A. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," NBER Working Papers 8122, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Kirk A. Collins & James B. Davies, 2002. "Measuring Effective Tax Rates on Human Capital: The Canadian Case," University of Western Ontario, RBC Financial Group Economic Policy Research Institute Working Papers 20025, University of Western Ontario, RBC Financial Group Economic Policy Research Institute. [Downloadable!]
  3. Bernd Genser, 2001. "Ist eine duale Einkommensteuer einfacher und gerechter als eine umfassende Einkommensteuer?," CoFE Discussion Paper 01-09, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
  4. Philip Trostel & Ian Walker, 2006. "Education and Work," Education Economics, Taylor and Francis Journals, vol. 14(4), pages 377-399, December. [Downloadable!] (restricted)
    Other versions:
  5. Paul A. David, 2005. "Reforming the Taxation of Human Capital: A Modest Proposal for Promoting Economic Growth," HEW 0502002, EconWPA. [Downloadable!]
  6. Kirk A. Collins & James Davies, 2003. "Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  7. Theo Eicher & Stephen Turnovsky & Maria Carme Riera i Prunera, 2003. "Effects of differential taxation on factor accumulation and growth," Working Papers in Economics 98, Universitat de Barcelona. Espai de Recerca en Economia. [Downloadable!]
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