Human Capital and the Income Tax
收藏数据链接：
官方服务：
资源简介：
This article examines how to treat human capital -- perhaps the vast majority of the capital stock -- under an ideal, Haig-Simons income tax. Innate ability, investments in human capital, and uncertainty in future earnings are considered. It is demonstrated that conventional income tax treatment and
提供机构：
美国国家经济研究局创建时间：
1993-03-01
