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Human capital and optimal positive taxation of capital income

机译：人力资本和资本收益的最佳正税

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摘要

This paper analyzes optimal linear and non-linear taxes on capital and labor incomes in a life-cycle model of human capital investment, financial savings, and labor supply with heterogenous individuals. A dual income tax with a positive marginal tax rate on not only labor income but also capital income is optimal. The positive tax on capital income serves to alleviate the distortions of the labor tax on human capital accumulation. The optimal marginal tax rate on capital income is lower than that on labor income if savings are elastic compared to investment in human capital, substitution between verifiable and non-verifiable inputs in human capital formation is difficult, and most investments in human capital are verifiable so that education subsidies can directly reduce the tax wedge on learning. Numerical calculations suggest that the optimal marginal tax rate on capital income is substantial.
机译：本文在人力资本投资，金融储蓄和异质个体的劳动力供给的生命周期模型中，对资本和劳动收入的最优线性和非线性税收进行了分析。具有双重边际税率且不仅对劳动收入而且对资本收入都具有边际税率的税率是最佳的。对资本收入征收正税有助于减轻劳动力税对人力资本积累的扭曲。如果储蓄与人力资本投资相比具有弹性，则资本收入的最佳边际税率低于劳动力收入的最优边际税率，难以在人力资本形成中用可验证的投入和不可验证的投入进行替代，并且大多数可验证的人力资本投资都可以验证。教育补贴可以直接减少学习上的税收负担。数值计算表明，资本收益的最佳边际税率是可观的。

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