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Notes on the Tax Treatment of Human Capital

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References

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2007Progressive taxation in a dynastic model of human capital99 cited
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2009Human capital and optimal positive taxation of capital income83 cited
2003Knowledge, Capabilities and Human Capital Formation in Economic Growth

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2012Optimal Taxation and Human Capital Policies over the Life Cycle72 cited

2009Taxation of Human Capital and Wage Inequality: A Cross-Country Analysis72 cited

2002Taxation, Risk-Taking, and Household Portfolio Behavior**I am grateful to Alan Auerbach, Scott Weisbenner, and participants at the Burch Center Symposium for helpful comments, to Andrew Mitrusi for providing me with data from TAXSIM, and to the Hoover Institution and National Science Foundation for research support.32 cited

1984The Effects of Income Maintenance on Work, Schooling, and Non-Market Activities of Youth30 cited

1991Savings and Wealth in Models with Altruistic Bequests22 cited