05-035/3 - Human Capital and Optimal Positive Taxation of Capital Income


  • Authors
    Bas Jacobs, Faculty of Economics and Econometrics, Universiteit van Amsterdam; A. Lans Bovenberg, Erasmus Universiteit Rotterdam, and University of Tilburg
  • Publication date
    April 6, 2005
  • Keywords
    human capital; labor income taxation; capital income taxation; life cycle; education subsidies.
  • JEL
    H2; H5; I2; J2.