COMPREHENSIVE INCOME TAXATION, INVESTMENTS IN HUMAN AND PHYSICAL CAPITAL, AND PRODUCTIVITY
成果类型：
Article
署名作者：
NERLOVE, M; RAZIN, A; SADKA, E; VONWEIZSACKER, RK
署名单位：
University of Munich; Leibniz Association; Ifo Institut; Tel Aviv University; Martin Luther University Halle Wittenberg
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90093-9
发表日期：
1993
页码：
397-406
关键词：
摘要：
This paper analyses the implications of the comprehensive income tax for the accumulation of human and physical capital and for the overall productivity level of the economy. A comprehensive income tax, applying to both labour income and capital income, is shown to discriminate against investments in human capital relative to investments in physical capital. It has an adverse impact on human capital accumulation and lowers productivity.
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