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Taxation and On-the-job Training Decisions


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  • Harvey S. Rosen


This paper is an econometric analysis of the on-the-job training (OJT) decisions of a group of white American males during 1975. The data are obtained from the Panel Study of Income Dynamics, which asked a very careful series of questions concerning the individual's OJT status. Each individual's internal rate of return is estimated and used as an explanatory variable to predict the probability of taking OJT. The individual's marginal tax rate is also entered in the equation. The results suggest that income taxation has tended to increase the probability of being involved in OJT. I conjecture that this is because income taxation makes investment in physical capital a less desirable vehicle for carrying consumption into the future, and hence increases the attractiveness of human capital.

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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 0733.

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Date of creation: Aug 1981
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Publication status: published as Rosen, Harvey S. "Taxation and On-The-Job Training Decisions," The Review of Economics and Statistics, Vol. LXIV, No. 3 (August 1982), pp. 442-449.
Handle: RePEc:nbr:nberwo:0733

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Cited by:
  1. Yanick Labrie & Claude Montmarquette, 2005. "La formation qualifiante et transférable en milieu de travail," CIRANO Project Reports 2005rp-04, CIRANO.
  2. Graafland, Johan J. & de Mooij, Ruud A., 1999. "Fiscal policy and the labour market: An AGE analysis," Economic Modelling, Elsevier, Elsevier, vol. 16(2), pages 189-219, April.
  3. Lance Lochner & Alexander Monge-Naranjo, 2002. "Human Capital Formation with Endogenous Credit Constraints," NBER Working Papers 8815, National Bureau of Economic Research, Inc.
  4. Jacob Mincer, 1994. "Investment in U.S. Education and Training," NBER Working Papers 4844, National Bureau of Economic Research, Inc.
  5. Seung Mo Choi, 2008. "How Large are Learning Externalities? Measurement by Calibration," Working Papers, School of Economic Sciences, Washington State University 2008-26, School of Economic Sciences, Washington State University.
  6. Carlo Perroni, 1997. "Joint Production of Goods and Knowledge: Implications for Tax Reform," International Tax and Public Finance, Springer, Springer, vol. 4(2), pages 149-165, May.
  7. repec:fth:prinin:169 is not listed on IDEAS
  8. Hungerbuhler, Mathias, 2007. "Tax progression and training in a matching framework," Labour Economics, Elsevier, Elsevier, vol. 14(2), pages 185-200, April.
  9. Jacob Mincer, 1994. "The Production of Human Capital and the Lifecycle of Earnings: Variations on a Theme," NBER Working Papers 4838, National Bureau of Economic Research, Inc.


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