Taxes and Investment in Skills
AbstractThis paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa. The paper describes targeted personal, corporate and value added tax measures related to education and training and analyses them in terms of their impacts on the incentive to acquire skills and their distributional effects. The desirability of different forms of tax relief for skills formation is examined from the point of view of efficiency, equity and administrative simplicity within the broader context of fiscal policy and the role of government in skills formation beyond compulsory education.
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Bibliographic InfoPaper provided by OECD Publishing in its series OECD Taxation Working Papers with number 13.
Date of creation: 17 Sep 2012
Date of revision:
human capital; tax policy; OECD countries; skills formation; tax incentives; education finance;
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
- J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-09-30 (Accounting & Auditing)
- NEP-ALL-2012-09-30 (All new papers)
- NEP-HRM-2012-09-30 (Human Capital & Human Resource Management)
- NEP-PBE-2012-09-30 (Public Economics)
- NEP-PUB-2012-09-30 (Public Finance)
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