CROIX, David DE LA; LUBRANO, Michel - Institut de Recherche Économique et Sociale (IRES), … - 2009
The ELIE scheme of Kolm taxes labour capacities instead of labour income in order to circumvent the distortionary … effect of taxation on labour supply. Still, Kolm does not study the impact of ELIE on human capital formation and investment … Croix1 Michel Lubrano2
June 9, 2009
Abstract
The ELIE scheme of Kolm taxes labour capacities instead of labour income in …