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The Effect of Taxation on Human Capital

Philip A. Trostel
Journal of Political Economy
Vol. 101, No. 2 (Apr., 1993), pp. 327-350
Stable URL: http://www.jstor.org/stable/2138822
Page Count: 24
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The Effect of Taxation on Human Capital
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Abstract

This study finds a significant negative effect of proportional income taxation on human capital. Of the few earlier studies to address this issue, most suggested a negligible effect of taxation on investment in human capital. This earlier conclusion is shown to be incorrect by using a model that is more general in several respects than the models used previously.

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