PL EN


2004 | 5 | 636-654
Article title

THE INFLUENCE OF TAXATION ON THE ACCUMULATION OF HUMAN CAPITAL

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The article analyses the influence of the proportional (linear) and progressive (incremental) personal income tax regimes on the accumulation of human capital. Two models of tax payers' behaviour were used: life cycle model and the model of overlapping generations. Each taxation regime affects the accumulation of human capital in a different way, depending on the model taken into account. In the life cycle model accumulation of human capital is enhanced under conditions of the linear tax system while in the overlapping generations model the progressive taxation seems to be more efficient.
Keywords
Year
Issue
5
Pages
636-654
Physical description
Document type
ARTICLE
Contributors
author
  • J. Kudla, Uniwersytet Warszawski, Wydzial Nauk Ekonomicznych, ul Dluga 44/50, 00-241 Warszawa, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
04PLAAAA0018381
YADDA identifier
bwmeta1.element.8ad0fbd6-8b32-3f78-bb33-766b5f7ac8ee
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