Discussion Papers no. 419

Tax effects on unemployment and the choice of educational type

This paper examines the effect of taxes on the individuals' choices of educational direction, and thus on the economy's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an educational type with high consumption value and low effort costs. This increases the skill mismatch and aggregate unemployment in the economy. The government can correct for this distortion by use of differentiated tuition fees or tax rates.

Om publikasjonen

Tittel

Tax effects on unemployment and the choice of educational type

Ansvarlige

Annette Alstadsæter, Birthe Larsen, Ann-Sofie Kolm

Serie og -nummer

Discussion Papers no. 419

Utgiver

Statistics Norway

Emne

Discussion Papers

Antall sider

28

Målform

Engelsk

Om Discussion Papers

Discussion papers comprise research papers intended for international journals and books. A preprint of a Discussion Paper may be longer and more elaborate than a standard journal article as it may include intermediate calculations, background material etc.

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