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

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  • Kaplow, Louis

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  • Kaplow, Louis, 1996. "On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital," American Economic Review, American Economic Association, vol. 86(2), pages 347-352, May.
    • Handle: RePEc:aea:aecrev:v:86:y:1996:i:2:p:347-52
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    Cited by:

    1. Kirk A. Collins & James B. Davies, 2002. "Measuring Effective Tax Rates on Human Capital: The Canadian Case," University of Western Ontario, Economic Policy Research Institute Working Papers 20025, University of Western Ontario, Economic Policy Research Institute.
    2. Auerbach, Alan J. & Bradford, David F., 2004. "Generalized cash-flow taxation," Journal of Public Economics, Elsevier, vol. 88(5), pages 957-980, April.
    3. repec:pri:cepsud:69bradford is not listed on IDEAS
    4. Paul A. David, 2005. "Reforming the Taxation of Human Capital: A Modest Proposal for Promoting Economic Growth," HEW 0502002, University Library of Munich, Germany.
    5. Kirk A. Collins & James Davies, 2003. "Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada," CESifo Working Paper Series 965, CESifo.
    6. 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.
    7. Philip Trostel & Ian Walker, 2006. "Education and Work," Education Economics, Taylor & Francis Journals, vol. 14(4), pages 377-399.
    8. Romano, Richard E. & Tampieri, Alessandro, 2016. "Arts vs engineering: Choosing consumption of and investment in education," Research in Economics, Elsevier, vol. 70(3), pages 493-510.
    9. Steuerle, C. Eugene, 1997. "A Principled Approach to Educational Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 351-365, June.
    10. Auerbach, Alan J. & Bradford, David F., 2004. "Generalized cash-flow taxation," Journal of Public Economics, Elsevier, vol. 88(5), pages 957-980, April.
    11. Gieyoung Lim, 2003. "What Causes the difference of Human Capital across Countries?," International Area Studies Review, Center for International Area Studies, Hankuk University of Foreign Studies, vol. 6(1), pages 115-134, March.
    12. Steuerle, C. Eugene, 1997. "A Principled Approach to Educational Policy," National Tax Journal, National Tax Association, vol. 50(2), pages 351-65, June.
    13. Genser, Bernd, 2001. "Ist eine duale Einkommensteuer einfacher und gerechter als eine umfassende Einkommensteuer?," CoFE Discussion Papers 01/09, University of Konstanz, Center of Finance and Econometrics (CoFE).
    14. P.W. Miller & J. Pincus, 1997. "Financing Higher Education in Australia: The case for superhecs," Economics Discussion / Working Papers 97-15, The University of Western Australia, Department of Economics.

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