On the Divergence between "Ideal" and Conventional Income-Tax Treatment of Human Capital

American Economic Review

Volumn 86, Issue 2, 1996, Pages 347-352

  Kaplow, Louis ^a,b  

^a HARVARD LAW SCHOOL   (United States)

^b NATIONAL BUREAU OF ECONOMIC RESEARCH   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0345562967     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (11)

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2. Auerbach, Alan J. "Retrospective Capital Gains Taxation." American Economic Review, March 1991, 81 (1), pp. 167-78.
3. Boskin, Michael J. "Notes on the Tax Treatment of Human Capital," in U.S. Department of Treasury Office of Tax Analysis, Conference on tax research 1975. Washington, DC: U.S. Government Printing Office, 1977, pp. 185-95.
4. Davies, James and Whalley, John. "Taxes and Capital Formation: How Important Is Human Capital?" in B. Douglas Bernheim and John B. Shoven, eds., National saving and economic performance. Chicago: University of Chicago Press, 1991, pp. 163-200.
5. Dupor, Bill; Lochner, Lance; Taber, Christopher and Wittekind, Mary Beth. "Some Effects of Taxes on Schooling and Training." American Economic Review, May 1996 (Papers and Proceedings), 86(2), pp. 340-46.
6. Kaplow, Louis. "Human Capital under an Ideal Income Tax." Virginia Law Review, October 1994, 80(7), pp. 1477-1514.
7. Nerlove, Marc; Razin, Assaf; Sadka, Efriam and von Weizsäcker, Robert K. "Comprehensive Income Taxation, Investments in Human and Physical Capital, and Productivity." Journal of Public Economics, March 1993, 50(3), pp. 397-406.
8. Steuerle, C. Eugene. "How Should Government Allocate Subsidies for Human Capital?" American Economic Review, May 1996 (Papers and Proceedings), 86(2), pp. 353-57.
9. Stiglitz, Joseph E. and Boskin, Michael J. "Impact of Recent Developments in Public Finance Theory on Public Policy Decisions: Some Lessons from the New Public Finance." American Economic Review, February 1977 (Papers and Proceedings), 67(1), pp. 295-301.
10. Trostel, Philip A. "The Effect of Taxation on Human Capital." Journal of Political Economy, April 1993, 101(2), pp. 327-50.
11. Vickrey, William. "Averaging of Income for Income Tax Purposes." Journal of Political Economy, June 1939, 47(3), pp. 379-97.