Comprehensive income taxation, investments in human and physical capital, and productivity - A note

• 成果类型: Article
• 署名作者: Echevarria, CA; Iza, A
• 署名单位: University of Basque Country
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(97)00025-X
• 发表日期: 1997
• 页码: 387-394
• 关键词: Human capital; Optimal income taxation

摘要

We build up this short note on the Nerlove et al. (1993) paper published in this journal. We identify a computational error in that paper regarding the results on welfare analysis. (C) 1997 Elsevier Science S.A.