A case for taxing education

被引：6

作者：

Blumkin, Tomer ^{[1
]}

Sadka, Efraim ^{[2
]}

机构：

[1] Ben Gurion Univ Negev, Dept Econ, IL-84105 Beer Sheva, Israel

[2] Tel Aviv Univ, Eitan Berglas Sch Econ, IL-69978 Tel Aviv, Israel

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2008年 / 15卷 / 02期

关键词：

optimal taxation; re-distribution; education; inequality;

D O I：

10.1007/s10797-006-9003-y

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.

引用

页码：145 / 163

页数：19

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