Please use this identifier to cite or link to this item: https://repositorio.insper.edu.br/handle/11224/4580
Type: Artigo Científico
Title: Age-dependent taxes with endogenous human capital formation
Author: Santos, Marcelo Rodrigues dos
Costa, Carlos E. Da
Publication Date: 2018
Abstract: We assess the gains attained by the introduction of age-dependent labor income taxes in an overlapping generations economy where individuals live ameaningful life cycle and endogenously accumulate human capital. The model is sufficiently rich to isolate the role of general equilibrium effects, credit market imperfections, and different forms of human capital accumulation. The large welfare gains we obtain cannot be attained without age dependence, nor can they be attained with age-dependent taxes if progressivity of labor income taxes and capital income tax rates are not suitably adjusted to profit from the complementarity of these instruments.
Language: Inglês
CNPq Area: Ciências Exatas e da Terra
URI: https://onlinelibrary.wiley.com/doi/full/10.1111/iere.12288
Copyright: O INSPER E ESTE REPOSITÓRIO NÃO DETÊM OS DIREITOS DE USO E REPRODUÇÃO DOS CONTEÚDOS AQUI REGISTRADOS. É RESPONSABILIDADE DO USUÁRIO VERIFICAR OS USOS PERMITIDOS NA FONTE ORIGINAL, RESPEITANDO-SE OS DIREITOS DE AUTOR OU EDITOR.
Appears in Collections:Coleção de Artigos Científicos

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