Risky human capital and deferred capital income taxation

DOI10.1016/J.JET.2009.09.003MaRDI QIDQ972865zbMATH OpenOpenAlexFDO

Authors Borys Grochulski, Tomasz Piskorski

Publication date 21 May 2010

Published in Journal of Economic Theory (Search for Journal in Brave)

Full work available at URL http://www.richmondfed.org/publications/research/working_papers/2006/wp_06-13.cfm

zbMATH Keywords

human capitalprivate informationoptimal taxationdeferred tax

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Recommendations

• Optimal taxation of risky human capital
• TAXATION AND HUMAN CAPITAL ACCUMULATION
• Human capital formation and tax evasion
• Deferred taxation under default risk
• Human Capital Risk and Economic Growth
• Risky human capital accumulation with endogenous skill premium
• Differential taxation and the encouragement of risk-taking
• Taxation, human capital and growth
• Uninsurable investment risks and capital income taxation

Cites work

• scientific article; zbMATH DE number 5178096 (Why is no real title available?)
• A recursive formulation for repeated agency with history dependence
• Dynamic Optimal Taxation with Private Information
• Dynamic mechanism design with hidden income and hidden actions
• Efficient allocations with hidden income and hidden storage
• Income Variance Dynamics and Heterogeneity
• On the optimal taxation of capital income
• Optimal Indirect and Capital Taxation
• Optimal taxation with endogenous insurance markets
• Political Economy of Mechanisms
• Progressive estate taxation
• Repeated Moral Hazard
• Zero Expected Wealth Taxes: A Mirrlees Approach to Dynamic Optimal Taxation

Cited in

(5)

• Optimal allocations in growth models with private information
• Sharing and growth in general random multiplicative environments
• Human capital and the social security tax cap
• Nonseparable preferences and optimal social security systems
• Optimal taxation of risky human capital

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