Booth, AL and Coles, MG (2010) Tax policy and returns to education. Labour Economics, 17 (1). pp. 291-301. DOI https://doi.org/10.1016/j.labeco.2009.03.005
Booth, AL and Coles, MG (2010) Tax policy and returns to education. Labour Economics, 17 (1). pp. 291-301. DOI https://doi.org/10.1016/j.labeco.2009.03.005
Booth, AL and Coles, MG (2010) Tax policy and returns to education. Labour Economics, 17 (1). pp. 291-301. DOI https://doi.org/10.1016/j.labeco.2009.03.005
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: | Unnamed user with email elements@essex.ac.uk |
| Depositing User: | Unnamed user with email elements@essex.ac.uk |
| Date Deposited: | 18 Jul 2012 18:47 |
| Last Modified: | 18 Aug 2022 10:58 |
| URI: | http://repository.essex.ac.uk/id/eprint/3073 |