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The Effect of Taxation on Human Capital


  • Trostel, Philip A


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.

Suggested Citation

  • Trostel, Philip A, 1993. "The Effect of Taxation on Human Capital," Journal of Political Economy, University of Chicago Press, vol. 101(2), pages 327-350, April.
  • Handle: RePEc:ucp:jpolec:v:101:y:1993:i:2:p:327-50

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    References listed on IDEAS

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