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Payroll taxes for financing training in developing countries

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  • Ziderman, Adrian
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    Abstract

    In most developing countries, the major programs of vocational training and manpower-skill development are financed from general revenues. Increasingly, however, earmarked payroll taxes are employed to finance training. This paper summarizes international experience with these payroll taxes, drawing the distinction between the more traditional revenue raising schemes on the lines of the Latin American model and the newer levy-grant schemes. Drawing upon experience of payroll taxes in advanced economies it discusses the incidence of these taxes in developing countries and presents an economic rationale for their growing use, as part of a reverse social security scheme. The paper concludes that the desirability of using payroll taxes to finance training, compared to other alternatives available to developing country governments, is likely to be contingent upon the stage of a country's development.

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    Bibliographic Info

    Paper provided by The World Bank in its series Policy Research Working Paper Series with number 141.

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    Date of creation: 31 Jan 1989
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    Handle: RePEc:wbk:wbrwps:141

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    Related research

    Keywords: Public Sector Economics&Finance; Economic Theory&Research; Environmental Economics&Policies; Tertiary Education; Labor Standards;

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    1. Vroman, Wayne, 1974. "Employer Payroll Tax Incidence: Empirical Tests with Cross-Country Data," Public Finance = Finances publiques, , , vol. 29(2), pages 184-200.
    2. Holmlund, Bertil, 1983. "Payroll Taxes and Wage Inflation: The Swedish Experiences," Working Paper Series, Research Institute of Industrial Economics 68, Research Institute of Industrial Economics.
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    Cited by:
    1. Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.

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