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Taxes and Investment in Skills

Author

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  • Carolina Torres

    (OECD)

Abstract

This 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.

Suggested Citation

  • Carolina Torres, 2012. "Taxes and Investment in Skills," OECD Taxation Working Papers 13, OECD Publishing.
  • Handle: RePEc:oec:ctpaaa:13-en
    as

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    File URL: http://dx.doi.org/10.1787/5k92sn0qv5mp-en
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    Cited by:

    1. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.

    More about this item

    Keywords

    education finance; human capital; OECD countries; skills formation; tax incentives; tax policy;

    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

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