Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Ekonomista

Authors help

  1. 1 Kudla. J.

Years help

  1. 1 2004

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  TAXATION REGIMES
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

THE INFLUENCE OF TAXATION ON THE ACCUMULATION OF HUMAN CAPITAL

100%
Kudla. J.
Ekonomista
|
2004
|
issue 5
636-654
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.