A case for taxing education

Tomer Blumkin; Efraim Sadka

doi:10.1007/s10797-006-9003-y

A case for taxing education

Tomer Blumkin^*
, Efraim Sadka

^*Corresponding author for this work

School of Economics

Ben-Gurion University of the Negev

Research output: Contribution to journal › Article › peer-review

7 Scopus citations

Abstract

In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.

Original language	English
Pages (from-to)	145-163
Number of pages	19
Journal	International Tax and Public Finance
Volume	15
Issue number	2
DOIs	https://doi.org/10.1007/s10797-006-9003-y
State	Published - Apr 2008

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 4 Quality Education

Keywords

Education
Inequality
Optimal taxation
Re-distribution

Access to Document

10.1007/s10797-006-9003-y

Cite this

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abstract = "In this paper we establish, contrary to conventional wisdom, a case for taxing education, as a supplement to the labor income tax, by drawing on some informational feature of education, which the government may utilize. Discretionary decisions of individuals to acquire education may serve as an additional signal (to earned labor income) on the underlying unobserved innate earning ability, thereby mitigating the informational constraint faced by the government.",

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KW - Inequality

KW - Optimal taxation

KW - Re-distribution

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A case for taxing education

Abstract

UN SDGs

Keywords

Access to Document

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