Age-dependent taxes with endogenous human capitalformation

dc.contributor.authorCosta, Carlos E. da
dc.contributor.authorMARCELO RODRIGUES DOS SANTOS
dc.coverage.cidadeNatalpt_BR
dc.coverage.paisBrasilpt_BR
dc.creatorCosta, Carlos E. da
dc.date.accessioned2022-12-16T17:22:32Z
dc.date.available2022-12-16T17:22:32Z
dc.date.issued2014
dc.description.otherWe 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 Accumulationpt_BR
dc.format.extentp. 2-38pt_BR
dc.format.mediumDigitalpt_BR
dc.identifier.urihttps://repositorio.insper.edu.br/handle/11224/5004
dc.language.isoPortuguêspt_BR
dc.publisherSociedade Brasileira de Econometriapt_BR
dc.relation.urihttps://editorialexpress.com/conference/SBE36/program/SBE36.htmlpt_BR
dc.rights.licenseO 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 EDITORpt_BR
dc.titleAge-dependent taxes with endogenous human capitalformationpt_BR
dc.typeconference paper
dspace.entity.typePublication
local.description.event36 Encontro Brasileiro de Econometriapt_BR
local.subject.cnpqCiências Sociais Aplicadaspt_BR
local.typeTrabalho de Eventopt_BR
relation.isAuthorOfPublicationf5092fc6-447e-42ae-b50c-f7a691a5c9a5
relation.isAuthorOfPublication.latestForDiscoveryf5092fc6-447e-42ae-b50c-f7a691a5c9a5
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