A case for taxing education

Tomer Blumkin; Efraim Sadka

doi:10.1007/s10797-006-9003-y

A case for taxing education

Tomer Blumkin, Efraim Sadka

Department of Economics

Research output: Contribution to journal › Article › peer-review

6 Scopus citations

Abstract

In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.

Original language	English
Pages (from-to)	145-163
Number of pages	19
Journal	International Tax and Public Finance
Volume	15
Issue number	2
DOIs	https://doi.org/10.1007/s10797-006-9003-y
State	Published - 1 Apr 2008

Keywords

Education
Inequality
Optimal taxation
Re-distribution

ASJC Scopus subject areas

Accounting
Finance
Economics and Econometrics

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1007/s10797-006-9003-y

Cite this

@article{98cb6209685647c390095c496f1bd1c3,

title = "A case for taxing education",

abstract = "In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.",

keywords = "Education, Inequality, Optimal taxation, Re-distribution",

author = "Tomer Blumkin and Efraim Sadka",

year = "2008",

month = apr,

day = "1",

doi = "10.1007/s10797-006-9003-y",

language = "English",

volume = "15",

pages = "145--163",

journal = "International Tax and Public Finance",

issn = "0927-5940",

publisher = "Springer New York",

number = "2",

}

TY - JOUR

T1 - A case for taxing education

AU - Blumkin, Tomer

AU - Sadka, Efraim

PY - 2008/4/1

Y1 - 2008/4/1

N2 - In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.

AB - In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.

KW - Education

KW - Inequality

KW - Optimal taxation

KW - Re-distribution

UR - http://www.scopus.com/inward/record.url?scp=38949186407&partnerID=8YFLogxK

U2 - 10.1007/s10797-006-9003-y

DO - 10.1007/s10797-006-9003-y

M3 - Article

AN - SCOPUS:38949186407

SN - 0927-5940

VL - 15

SP - 145

EP - 163

JO - International Tax and Public Finance

JF - International Tax and Public Finance

IS - 2

ER -

A case for taxing education

Abstract

Keywords

ASJC Scopus subject areas

UN SDGs

Access to Document

Other files and links

Fingerprint

Cite this