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labor capital education income labor supply supply subsidy education subsidies policy elasticity effect investment retirement taxation government function distortion capital income taxes condition model individual earning market housing ability jacob welfare consumption income tax utility capital tax paper elasticitie worden capital formation labor tax substitution value tax rate equilibrium effects skill education policies result insurance inkomen worker formation increase capital income tax journal constraint wordt bovenberg equilibrium return capital investment earnings function economic leisure capital income level fi rst-order condition risk aversion marginale production capital taxes tax wedge income taxes overheid expression instrument omdat effort wedge equation kunnen distributional mensen skill formation procent
