메뉴 건너뛰기




Volumn 68, Issue 2, 1998, Pages 291-302

Labor income taxation and human capital accumulation

Author keywords

Allocation of tax revenues; H2; Human capital; J2; Labor taxation

Indexed keywords


EID: 0008986439     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(97)00094-7     Document Type: Article
Times cited : (27)

References (21)
  • 2
    • 0004256525 scopus 로고
    • Columbia University Press for NBER
    • Becker, Gary, 1964. Human Capital. Columbia University Press for NBER.
    • (1964) Human Capital
    • Becker1    Gary2
  • 4
    • 21344481719 scopus 로고
    • Permanent international productivity growth differentials in an integrated global economy
    • Buiter W., Kletzer K.M. Permanent international productivity growth differentials in an integrated global economy. Scandinavian Journal of Economics. 95:1993;467-493.
    • (1993) Scandinavian Journal of Economics , vol.95 , pp. 467-493
    • Buiter, W.1    Kletzer, K.M.2
  • 5
    • 0000990327 scopus 로고
    • National debt in a neoclassical growth model
    • Diamond P.A. National debt in a neoclassical growth model. American Economic Review. 55:1965;1125-1150.
    • (1965) American Economic Review , vol.55 , pp. 1125-1150
    • Diamond, P.A.1
  • 6
    • 0000961278 scopus 로고
    • Incidence of an interest income tax
    • Diamond P.A. Incidence of an interest income tax. Journal of Economic Theory. 2:1970;211-224.
    • (1970) Journal of Economic Theory , vol.2 , pp. 211-224
    • Diamond, P.A.1
  • 7
    • 0000433957 scopus 로고
    • Taxation, Human Capital, and Uncertainty
    • September
    • Eaton, J., Rosen, H.S., 1980. Taxation, Human Capital, and Uncertainty. American Economic Review 70, September, 705-715.
    • (1980) American Economic Review , vol.70 , pp. 705-715
    • Eaton, J.1    Rosen, H.S.2
  • 8
    • 0000825583 scopus 로고
    • A life-cycle model of earnings, learning, and consumption
    • Heckman J.J. A life-cycle model of earnings, learning, and consumption. Journal of Political Economy. 84:1976;s11-s44.
    • (1976) Journal of Political Economy , vol.84
    • Heckman, J.J.1
  • 9
    • 0009066588 scopus 로고
    • Capital income taxation in a world economy: A territorial system versus a residence system
    • Ihori T. Capital income taxation in a world economy: A territorial system versus a residence system. The Economic Journal. 101:1991;958-965.
    • (1991) The Economic Journal , vol.101 , pp. 958-965
    • Ihori, T.1
  • 10
    • 0025624629 scopus 로고
    • Public policy and economic growth: Developing neoclassical implications
    • King R.G., Rebelo S. Public policy and economic growth: developing neoclassical implications. Journal of Political Economy. 98:1990;s126-151.
    • (1990) Journal of Political Economy , vol.98 , pp. 126-151
    • King, R.G.1    Rebelo, S.2
  • 11
    • 84963108547 scopus 로고
    • Tax incidence in a life cycle model with variable labor supply
    • Kotlikoff L.J., Summers L.H. Tax incidence in a life cycle model with variable labor supply. Quarterly Journal Economics. 93:1979;705-718.
    • (1979) Quarterly Journal Economics , vol.93 , pp. 705-718
    • Kotlikoff, L.J.1    Summers, L.H.2
  • 12
    • 0008987765 scopus 로고
    • Capital taxation and accumulation in a growing world economy with deficit finance
    • Lin S. Capital taxation and accumulation in a growing world economy with deficit finance. International Tax and Public Finance. 1:1994;127-145.
    • (1994) International Tax and Public Finance , vol.1 , pp. 127-145
    • Lin, S.1
  • 13
    • 45549121614 scopus 로고
    • On the mechanism of economic development
    • Lucas R.E. On the mechanism of economic development. Journal of Monetary Economics. 22:1988;3-42.
    • (1988) Journal of Monetary Economics , vol.22 , pp. 3-42
    • Lucas, R.E.1
  • 14
    • 12944327413 scopus 로고
    • Supply-side economics: An analytical review
    • Lucas R.E. Supply-side economics: An analytical review. Oxford Economic Papers. 42:1990;293-316.
    • (1990) Oxford Economic Papers , vol.42 , pp. 293-316
    • Lucas, R.E.1
  • 15
    • 85017030502 scopus 로고
    • Long-run policy analysis and long-run growth
    • Rebelo S. Long-run policy analysis and long-run growth. Journal of Political Economy. 99:1991;500-521.
    • (1991) Journal of Political Economy , vol.99 , pp. 500-521
    • Rebelo, S.1
  • 17
    • 0000626560 scopus 로고
    • An exact consumption-loan model of interest with or without the social contrivance of money
    • Samuelson P.A. An exact consumption-loan model of interest with or without the social contrivance of money. Journal of Political Economy. 66:1958;467-482.
    • (1958) Journal of Political Economy , vol.66 , pp. 467-482
    • Samuelson, P.A.1
  • 19
    • 0000914655 scopus 로고
    • Taxing capital in a large open economy
    • Sibert A. Taxing capital in a large open economy. Journal of Public Economics. 41:1990;297-317.
    • (1990) Journal of Public Economics , vol.41 , pp. 297-317
    • Sibert, A.1
  • 21
    • 0027728458 scopus 로고
    • The effect of taxation on human capital
    • Trostel P.A. The effect of taxation on human capital. Journal of Political Economy. 101:1993;327-350.
    • (1993) Journal of Political Economy , vol.101 , pp. 327-350
    • Trostel, P.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.