This paper examines the impacts of a wide range of tax provisions on the incentive to invest in human capital, and shows how these effects can be quantified using effective tax rates, or ETRs. For individuals with median earnings, ETRs on the human capital formed in first-degree university study...

This paper examines the impacts of a wide range of tax provisions on the incentive to invest in human capital, and shows how these effects can be quantified using effective tax rates, or ETRs. For individuals with median earnings, ETRs on the human capital formed in first-degree university study...

The Gini coefficient is based on the sum of pairwise income differences, which can be decomposed into separate sums for individuals. Differences vis-à-vis poorer people represent an individual's advantage, while those with respect to richer people constitute deprivation. Weighting deprivation...