Tax Progression and Human Capital in Imp
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Clemens Fuest; Bernd Huber
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Article
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2001
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John Wiley and Sons
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English
β 127 KB
## Abstract Recent contributions to the theory of taxation argue that tax progression raises welfare and employment in the presence of labour market imperfections. This literature takes the endowment of workers with human capital as given. The present paper analyses the effects of tax progression