期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2005
卷号：2005
出版社：Bergen
摘要：Taxes affect the individual’s educational choice through many channels, and they
have both direct and indirect effects on human capital accumulation. The structure
of the tax system creates different incentive effects that distorts the individual’s educational
choice. Some of these tax effects discourage higher education, while others
encourage it. I give an overview over the existing literature on taxes and education
and also provide the intuition for many of these partial effects in a simple model. The
total effect of taxes on education is ambiguous.
