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Does the Tax System Encourage too Much Education?

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  • Annette Alstadsæter

Abstract

This paper provides an efficiency argument in favor of progressive labor income taxation. When the consumer faces a trade-off between investments in financial and human capital, a proportional comprehensive income tax tends to discriminate in favor of human capital investments. This effect is strengthened when education no longer is a pure investment, but also holds a direct consumption value.

Suggested Citation

  • Annette Alstadsæter, 2002. "Does the Tax System Encourage too Much Education?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(1), pages 27-48, February.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(2002/200302)59:1_27:dttset_2.0.tx_2-x
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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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