Title

The Effects of Fiscal Policy on Human Capital Accumulation: Evidence from OECD Countries

Author First name, Last name, Institution

K. Peren Peren Arin
Xiaoming Li

Document Type

Article

Source of Publication

SSRN Electronic Journal

Publication Date

1-1-2005

Abstract

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.

ISSN

1556-5068

Publisher

Elsevier BV

Disciplines

Business

Indexed in Scopus

no

Open Access

yes

Open Access Type

Green: A manuscript of this publication is openly available in a repository

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