THE INFLUENCE OF TAXATION ON THE ACCUMULATION OF HUMAN CAPITAL

• Authors: Kudla. J.
• 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

EN

HUMAN CAPITAL; TAXATION REGIMES

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Komitet Nauk Ekonomicznych PAN, Polskie Towarzystwo Ekonomiczne
• Journal: Ekonomista
• Year: 2004
• Issue: 5
• Pages: 636-654
• Document type: ARTICLE

Contributors

author

Kudla. J.

• J. Kudla, Uniwersytet Warszawski, Wydzial Nauk Ekonomicznych, ul Dluga 44/50, 00-241 Warszawa, Poland

Identifiers

CEJSH db identifier

04PLAAAA0018381