The Effects of Fiscal Policy on Human Capital Accumulation: Evidence from OECD Countries
Source of Publication
SSRN Electronic Journal
By using dynamic panel data estimation techniques for twenty-one OECD countries, this paper investigates the effects of government expenditures and four different types of tax policy innovations on the human capital accumulation process. Our results show that only income taxes have a significant negative effect on investment in human capital, measured by the tertiary enrolment rate.
Arin, K. Peren Peren and Li, Xiaoming, "The Effects of Fiscal Policy on Human Capital Accumulation: Evidence from OECD Countries" (2005). All Works. 3422.
Indexed in Scopus
Open Access Type
Green: A manuscript of this publication is openly available in a repository