A jövedelem-átcsoportosítás és a felsőoktatási beruházások találkozása: adók és támogatások kialakítása a szociális jólét érdekében
DOI:
https://doi.org/10.35551/PFQ_2026_2_6Kulcsszavak:
kettős gazdaság, optimális jövedelemadó, oktatás, H21, H24, H52Absztrakt
Bár egyes tanulmányok foglalkoznak az oktatási beruházások kontextusában az optimális adóztatás kérdésével, a szakirodalom nem jellemzi megfelelően a kormányzati felsőoktatási támogatások és a jövedelemadó-kulcsok optimális együttes kialakítását, amely egyszerre mozdítja elő az újraelosztást és a humán tőke felhalmozásának ösztönzését. A modellt általános feltételek mellett analitikusan oldjuk meg, és kalibráljuk, hogy értékeljük annak hatékonyságra, egyenlőtlenségre és jólétre gyakorolt mennyiségi következményeit. A szimulációk azt mutatják, hogy az oktatási beruházások beépítése jelentősen megváltoztatja a jövedelemadó progresszivitásának optimális szintjét, és ennek hatása a humántőke-felhalmozás adózás utáni hozamra való reagálóképességétől függ. Egy egyenlőtlenségeket elutasító társadalmi tervező számára általában a növekvő határadókulcsok tűnnek optimálisnak; ugyanakkor a nagyvonalú oktatási támogatások – hasonlóan az OECD több országában alkalmazottakhoz – indokolhatják a magas jövedelműek határadókulcsainak csökkentését.
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