The Effect of Taxation on Human Capital
发现比例所得税对人力资本有显著的负面影响，通过更一般的模型修正了此前认为影响微弱的结论。
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 on human capital. This earlier conclusion is shown to be incorrect by using a model that is more general in sever al respects than the models used previously. Copyright 1993 by University of Chicago Press.