Alternative Konzepte zur Berechnung einer Akademikersteuer
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Alternative Konzepte zur Berechnung einer Akademikersteuer
Pfaff, Martin | Fuchs, Gerhard | Kohler, Rudolf
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 98 (1978), Iss. 2 : pp. 181–209
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Pfaff, Martin
Fuchs, Gerhard
Kohler, Rudolf
References
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Abstract
The decision whether or not to levy a tax on university graduates can be based on an analysis of the distributional effects of the educational system. Such an analysis indicates that students of college level institutions are being subsidized by others who do not go to college or university but pay taxes towards the financing of such institutions. Two measures can be employed to determine what fraction of their education costs students should pay: Firstly, the "transfer-tax-residual", i. e., the difference between an individual's educational benefits received and that part of his tax payments which are used to finance the educational system; and, second, the rates of return of additional investments in college education. A tax on university graduates may well lead to unexpected behaviour changes on the part of students or would-be graduates. Thus, a recommendation for or against a tax on university graduates must take note also of such potential adaptions.