Financing education using optimal redistributive taxation

• 成果类型: Article; Proceedings Paper
• 署名作者: Brett, C; Weymark, JA
• 署名单位: Vanderbilt University; University of London; Royal Holloway University London
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(02)00054-3
• 发表日期: 2003
• 页码: 2549-2569
• 关键词: Optimal taxation; income taxation; multidimensional screening; education finance

摘要

In this article, the joint use of an income tax and public provision of education as instruments to achieve the government's distributional objectives is considered. Individuals differ in innate tabour productivity and in aptitude to acquire skills through education. Actual labour productivity depends on both innate skill and the amount of education received. Using a generalized version of the Mirrlees tax problem that incorporates these features, qualitative properties of an optimal tax schedule are investigated. (C) 2002 Elsevier B.V All rights reserved.