search query: @indexterm taxation / total: 1872
reference: 216 / 1872
| Author: | Wigger, B.U. |
| Title: | Are higher education subsidies second best? |
| Journal: | Scandinavian Journal of Economics
2004 : VOL. 106:1, p. 65-82 |
| Index terms: | Higher education Subsidies Taxation |
| Language: | eng |
| Abstract: | This article considers an optimal taxation framework in which part of the population can take advantage of investment in higher education. The author shows that social welfare can sometimes be increased by supplementing linear income taxes with a subsidy to material investment in higher education, but that social welfare can never be increased by supplementing a non-linear income tax with such a subsidy. |
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