Who Pays for Higher Education?. A Note on the Neglected Role of Income Tax Progression
AbstractDo university graduates pay back the public subsidies which they received as students through higher income taxes? Assuming a life cycle version of the ability-to-pay-principle of taxation as the normative foundation, we suggest the "foregone smoothing benefit" concept (FSB) in order to obtain a meaningful answer to this question in the context of a system with progressive income taxation. The FSB-concept abstracts from tax-base-broadening-effects, but hinges on the "income condensing-effect". Using income data for academics and high-school graduates in Austria and the Austrian income tax schedule, we show that the fore-gone smoothing benefit may be quite sizeable.
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Bibliographic InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 57 (2000)
Issue (Month): 1 (September)
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Web page: http://www.mohr.de/fa
Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
Find related papers by JEL classification:
- I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
- H42 - Public Economics - - Publicly Provided Goods - - - Publicly Provided Private Goods
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- Berthold U. Wigger, 2001.
"Higher Education Financing and Income Redistribution,"
CESifo Working Paper Series
527, CESifo Group Munich.
- Berthold U. Wigger, 2001. "Higher Education Financing and Income Redistribution," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(1), pages 48-, December.
- Wildasin, David, 2003.
"Fiscal Policy, Human Capital, and Canada-US Labor Market Integration,"
IZA Discussion Papers
889, Institute for the Study of Labor (IZA).
- David E. Wildasin, 2003. "Fiscal Policy, Human Capital, and Canada-US Labor Market Integration," Public Economics 0309006, EconWPA.
- Salvatore Barbaro, 2004. "Tax Distortion, Countervailing Subsidies and Income Redistribution," Departmental Discussion Papers 121, University of Goettingen, Department of Economics.
- Paul Angles, 2013. "L'impôt sur le diplôme comme alternative au mode de financement de l'enseignement supérieur en France : une évaluation par microsimulation," Post-Print dumas-00909926, HAL.
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