Home >> FinanzArchiv: Public Finance Analysis, Volume 57, Number 1

Who Pays for Higher Education? A Note on the Neglected Role of Income Tax Progression

Authors: Sturn, Richard; Wohlfahrt, Gerhard

Source: FinanzArchiv: Public Finance Analysis, Volume 57, Number 1, September 2000 , pp. 126-136(11)

Publisher: Mohr Siebeck

Buy & download fulltext article:

OR

Price: $33.00 plus tax (Refund Policy)

Abstract:

Do university graduates pay back the public subsidies which they received as students through higher income taxes? Assuming a life cycle version of the ability-to-pay-principle of taxation as the normative foundation, we suggest the "foregone smoothing benefit" concept (FSB) in order to obtain a meaningful answer to this question in the context of a system with progressive income taxation. The FSB-concept abstracts from tax-base-broadening-effects, but hinges on the "income condensing-effect". Using income data for academics and high-school graduates in Austria and the Austrian income tax schedule, we show that the foregone smoothing benefit may be quite sizeable.

Document Type: Research article

DOI: http://dx.doi.org/10.1628/0015221014006251

Publication date: 2000-09-01

More about this publication?
  • FinanzArchiv founded in 1884 is one of the world's oldest professional journals in public finance.

    FinanzArchiv publishes original work from all fields of public economics which are of interest to an international readership, e.g. taxation, public debt, public goods, public choice, federalism, market failure, social policy, and the welfare state. Special emphasis is on high-quality theoretical and empirical papers on current policy issues.

    FinanzArchiv is a well-established, internationally oriented journal in the field of public economics, widely read in Europe and all over the world.

    FinanzArchiv is listed in the Social Science Citation Index (SSCI, JCR impact factor 2007 0,296), in Current Contents/Social and Behavioral Sciences, in IDEAS and RePEc (IDEAS/RePEc simple impact factor 2008 1.177), in the Journal of Economic Literature (CD and online), and in the International Bibliography of the Social Sciences.

    FinanzArchiv is a fully peer-reviewed journal committed to a prompt turnaround of submissions. No more than four months should pass between online submission of a manuscript and the editor's decision on acceptance, revision, or rejection.
  • Editorial Board
  • Information for Authors
  • Subscribe to this Title
  • Information for Advertisers
  • Terms & Conditions
  • Beitrage zur Finanzwissenschaft
  • Wirtschaftswissenschaftliches Seminar Ottobeuren
  • Untersuchungen zur Ordnungstheorie und Ordnungspolitik
  • ingentaconnect is not responsible for the content or availability of external websites
Related content
Marked list

Tools

Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content

Text size:

A | A | A | A
^ Back to top
Share this item with others: These icons link to social bookmarking sites where readers can share and discover new web pages. print icon Print this page