Labor Income Taxation, Human Capital, and Growth: The Role of Childcare*
在代际交叠模型中研究劳动收入税对增长的影响，发现忽略育儿在技能形成中的作用会扭曲税收效应的结论。
Abstract In this paper, we examine the effects of labor income taxation on growth in an overlapping generations model in which schooling and childcare play a role in the production of human capital. We compare such effects with those obtained in a model in which only schooling matters for skill formation. We show that the omission of childcare from the technology of skill formation can bias the results related to the impact of labor income taxation on growth.