经济
人力资本
劳动经济学
增长模型
代际重叠模型
生产(经济)
资本收益
国际税收
宏观经济学
公共经济学
经济增长
税制改革
作者
Alessandra Casarico,Alessandro Sommacal
标识
DOI:10.1111/j.1467-9442.2012.01718.x
摘要
Abstract In this paper, we examine the effects of labor income taxation on growth in an overlapping generations model in which schooling and childcare play a role in the production of human capital. We compare such effects with those obtained in a model in which only schooling matters for skill formation. We show that the omission of childcare from the technology of skill formation can bias the results related to the impact of labor income taxation on growth.
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