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Tax policy and returns to education

Booth, AL and Coles, MG (2010) 'Tax policy and returns to education.' Labour Economics, 17 (1). pp. 291-301. ISSN 0927-5371

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Abstract

This paper considers how asymmetric tax treatment, where labour market earnings are taxed but household production is untaxed, affects educational choice and labour supply. We show that taxes on labour market earnings can generate a large (non-marginal) switch to home production and the ensuing deadweight losses are large. Using a cross-country panel, we find that gender differences in labour supply responses to tax policy can explain differences in aggregate labour supply and years of education across countries. © 2009 Elsevier B.V. All rights reserved.

Item Type: Article
Uncontrolled Keywords: Increasing returns; Tax policy; Gender; Labour supply; Education
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Economics, Department of
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 18 Jul 2012 18:47
Last Modified: 15 Jan 2022 00:23
URI: http://repository.essex.ac.uk/id/eprint/3073

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