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Persistent link: https://www.econbiz.de/10009268775
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. In this paper, we build an overlapping generations (OLG)...
Persistent link: https://www.econbiz.de/10005008080
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. In this paper, we build an overlapping generations (OLG)...
Persistent link: https://www.econbiz.de/10008793872
Persistent link: https://www.econbiz.de/10009268773
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