| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6462 |
| 来源ID | Working Paper 6462 |
| Tax Policy and Human Capital Formation | |
| James J. Heckman; Lance Lochner; Christopher Taber | |
| 发表日期 | 1998-03-01 |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | Missing from recent discussions of tax reform is any systematic analysis of the effects of various tax proposals on skill formation. This gap in the literature in empirical public finance is due to the absence of any empirically based general equilibrium models with both human capital formation and physical capital formation that are consistent with observations on modern labor markets. This paper is a progress report on our ongoing research on formulating and estimating dynamic general equilibrium models with endogenous heterogeneous human capital accumulation. Our model explains many features of rising wage inequality in the U.S. economy (James Heckman, Lance Lochner and Christopher Taber, 1998). In this paper, we use our model to study the impacts on skill formation of proposals to switch from progressive taxes to flat income and consumption taxes. For the sake of brevity, we focus on steady states in this paper, although we study both transitions and steady states in our research. |
| URL | https://www.nber.org/papers/w6462 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/563979 |
| 推荐引用方式 GB/T 7714 | James J. Heckman,Lance Lochner,Christopher Taber. Tax Policy and Human Capital Formation. 1998. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w6462.pdf（489KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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