期刊名称：Discussion Papers / Norwegian School of Economics and Business Administration
印刷版ISSN：0804-6824
出版年度：2003
卷号：2003
出版社：Bergen
摘要：How the tax system might affect the individual’s educational level is well
studied. But the question of how the tax system affects the individual’s choice
of educational type is mostly ignored. This is an important issue, since the
educational choice of today’s young generation determines the skill composi-
tion of tomorrow’s labor force and hence the future production possibilities of
the country. This paper studies the problem in a partial model. A progressive
tax system might in fact introduce distortions in the individuals’s educational
choice and induce him to choose more of the educational type with the higher
consumption value. If he also puts more weight on the present than on the
future, this effect is strengthened further
