Optimal Taxation and Human Capital Policies over the Life Cycle
Optimal Taxation and Human Capital Policies over the Life Cycle
复制标题
整个生命周期的最优税收和人力资本政策
DOI：
10.1086/694291
复制
发表时间：
2014
影响因子：
8.2
通讯作者：
Stefanie Stantcheva
中科院分区：
文献类型：
--
作者：
Stefanie Stantcheva
本文在一个具有风险人力资本的生命周期模型中推导了最优所得税和人力资本政策。政府面临着关于代理人能力、其演变和劳动力供给的信息不对称。当人力资本的能力工资弹性增加时，最优补贴涉及的人力资本费用在税基上的可扣除性不足，并随着年龄的增长而福尔斯。收入或有贷款或递延扣除计划可以实现最优。数值结果表明，完全扣除费用接近最优，简单的线性年龄相关的政策表现得很好。
This paper derives optimal income tax and human capital policies in a life cycle model with risky human capital. The government faces asymmetric information regarding agents’ ability, its evolution, and labor supply. When the wage elasticity with respect to ability is increasing in human capital, the optimal subsidy involves less than full deductibility of human capital expenses on the tax base and falls with age. Income-contingent loans or a deferred deductibility scheme can implement the optimum. Numerical results suggest that full deductibility of expenses is close to optimal and that simple linear age-dependent policies perform very well.