Age-dependent taxes with endogenous human capitalformation
| dc.contributor.author | Costa, Carlos E. da | |
| dc.contributor.author | MARCELO RODRIGUES DOS SANTOS | |
| dc.coverage.cidade | Natal | pt_BR |
| dc.coverage.pais | Brasil | pt_BR |
| dc.creator | Costa, Carlos E. da | |
| dc.date.accessioned | 2022-12-16T17:22:32Z | |
| dc.date.available | 2022-12-16T17:22:32Z | |
| dc.date.issued | 2014 | |
| dc.description.other | We calculate optimal age-dependent labor income taxes in an environment forwhich the age efficiency profile is endogenously determined by human capital in-vestment. Heterogeneous individuals are exposed to idiosyncratic shocks to theirhuman capital investments, a key element, along with the endogeneity of humancapital itself in the determination of optimal age-dependent taxes. Our resultshighlight the complementary role of capital income taxation when human capitalis endogenous. The nature of human capital accumulation is quantitatively rele-vant for determining the age dependence of income taxes. We assess the cost of ig-noring the endogenous nature of age-efficiency profiles.Keywords:Age-dependenttaxes; Human Capital Accumulation | pt_BR |
| dc.format.extent | p. 2-38 | pt_BR |
| dc.format.medium | Digital | pt_BR |
| dc.identifier.uri | https://repositorio.insper.edu.br/handle/11224/5004 | |
| dc.language.iso | Português | pt_BR |
| dc.publisher | Sociedade Brasileira de Econometria | pt_BR |
| dc.rights.license | O INSPER E ESTE REPOSITÓRIO NÃO DETÊM OS DIREITOS DE USO E REPRODUÇÃO DOS CONTEÚDOS AQUI REGISTRADOS. É RESPONSABILIDADE DOS USUÁRIOS INDIVIDUAIS VERIFICAR OS USOS PERMITIDOS NA FONTE ORIGINAL, RESPEITANDO-SE OS DIREITOS DE AUTOR OU EDITOR | pt_BR |
| dc.title | Age-dependent taxes with endogenous human capitalformation | pt_BR |
| dc.type | conference paper | |
| dspace.entity.type | Publication | |
| local.description.event | 36 Encontro Brasileiro de Econometria | pt_BR |
| local.identifier.sourceUri | https://editorialexpress.com/conference/SBE36/program/SBE36.html | |
| local.subject.cnpq | Ciências Sociais Aplicadas | pt_BR |
| local.type | Trabalho de Evento | pt_BR |
| relation.isAuthorOfPublication | f5092fc6-447e-42ae-b50c-f7a691a5c9a5 | |
| relation.isAuthorOfPublication.latestForDiscovery | f5092fc6-447e-42ae-b50c-f7a691a5c9a5 |
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