Optimal Policy for Investment in Human Capital in the Light of Optimal Tax Theory

• Autorzy: Sylwia Radomska

Warianty tytułu

Inwestycje w kapitał ludzki w świetle optymalnej teorii podatkowej

• Języki publikacji: EN

Abstrakty

EN

The increasing amount of student loan is becoming a pressing issue for the US economy, as it exceeds 1.4 trillion dollars (or 7.2% of GDP), thus requiring a policy change. This paper presents economic literature on optimal taxation with human capital, which provides foundations for evaluating the long-run effects of taxation and endogenous investment in skills. I review insights from the dynamic models. The literature in the field considers two instruments: turning repayments income-contingent and providing subsidies to education costs. I summarize the results from theoretical and simulation studies. Income-contingent repayment schemes can improve welfare, whereas the effects of education subsidies may be positive only under some assumptions.(original abstract)

Rosnąca wielkość kredytu studenckiego staje się istotną kwestią dla gospodarki USA, ponieważ przekracza już 1,4 biliona dolarów (7,2% PKB) i wymaga zmiany polityki. Niniejszy artykuł prezentuje literaturę ekonomiczną poruszającą temat optymalnego opodatkowania kapitału ludzkiego, która stanowi podstawę do oceny długoterminowych skutków opodatkowania i endogenicznych inwestycji w kapitał ludzki. W artykule przedstawiono spostrzeżenia z modeli dynamicznych. W literaturze przedmiotu omawiane są dwa instrumenty: raty kredytu studenckiego uzależnione od dochodów i zapewnianie dotacji pokrywających całkowite lub częściowe koszty edukacji. Podsumowanie wyników badań teoretycznych i symulacyjnych ukazało, że programy spłat uzależnione od dochodu mogą poprawić dobrobyt, podczas gdy efekty subsydiów edukacyjnych mogą być pozytywne tylko przy pewnych założeniach.(abstrakt oryginalny)

Słowa kluczowe

EN

Human capital; Investments in human capital; Credit; Students; Taxation; Taxation theory; Student loan

PL

Kapitał ludzki; Inwestowanie w kapitał ludzki; Kredyt; Studenci; Opodatkowanie; Teoria opodatkowania; Kredyt studencki

• Czasopismo: Studia i Materiały / Wydział Zarządzania. Uniwersytet Warszawski
• Rocznik: 2019
• Numer: nr 1, cz. 1
• Strony: 31--42

Twórcy

autor

Sylwia Radomska

• Uniwersytet Warszawski

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Identyfikatory

DOI

10.7172/1733-9758.2019.30.3