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Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four...
Persistent link: https://www.econbiz.de/10010315063
Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four...
Persistent link: https://www.econbiz.de/10011398791
The research on earnings determination is based on the Mincer-Becker assumption that individuals decide on schooling by maximizing income. This paper offers an alternative and less restrictive approach based on utility maximization. Using this approach, we analyze the efficiency of education...
Persistent link: https://www.econbiz.de/10010518790
Persistent link: https://www.econbiz.de/10001592332
Taxing internationally mobile factors of production has been dismissed as an inefficient means of raising tax revenue. This paper addresses the question of whether it is efficient to tax capital at source when labor markets and the taxation of lumpsum income suffer from imperfections. Four...
Persistent link: https://www.econbiz.de/10001601217
Persistent link: https://www.econbiz.de/10001575638
Persistent link: https://www.econbiz.de/10001575647
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