This study finds a significant negative effect of proportional income taxation on human capital. Of the few earlier studies to address this issue, most suggested a negligible effect of taxation on investment on human capital. This earlier conclusion is shown to be incorrect by using a model that is more general in sever al respects than the models used previously. Copyright 1993 by University of Chicago Press.
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Volume (Year): 101 (1993) Issue (Month): 2 (April) Pages: 327-50 Download reference. The following formats are available: HTML
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