Jacobs, Bas - Tinbergen Instituut - 2002
This paper augments the theory of optimal linear income taxation by taking into account human capital accumulation as a …. Taxation affects utilization rates of human capital through labor supply responses. The costs of education that are not … human capital formation is endogenous. <P>See publication in <A href="http://web.ebscohost.com/ehost/detail?vid=3&hid=12&sid …