Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 99-42 // 1999

    Federations Alternative Tax Constitutions and Risky Education

    We analyze a two-period model, where risk-averse students divide their time between risky education, leisure and work. The education can migrate. Wage-tax financed transfer to students acts as an insurance, and…