Richter, Wolfram F. - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008
.
JEL Classification: H21, I28, J24
Keywords: endogenous choice of education, labour and saving, efficient taxation of … attack and to justify
the taxation of capital, efficiency arguments are at best inconclusive. They lend
themselves to … argument against the taxation of capital in a model of finite horizon only
if particular preferences are assumed for which the …