Analysis of Tax Breaks for Training: "A Wolf in Sheep's Clothing?" HRD & ALL Research Series. Paper 90-06.

Autor/inn/en	Geroy, Gary D.; Carroll, Jan B.
Institution	Colorado State Univ., Ft. Collins. Office for Applied Research.
Titel	Analysis of Tax Breaks for Training: "A Wolf in Sheep's Clothing?" HRD & ALL Research Series. Paper 90-06.
Quelle	(1990), (15 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Beigaben	Tabellen
Sprache	englisch
Dokumenttyp	gedruckt; online; Monographie
Schlagwörter	Hochschulschrift; Developmental Programs; Economic Development; Federal Government; Government Role; Incentives; Job Training; Labor Force Development; Public Policy; Retraining; School Business Relationship; Tax Credits; Tax Deductions + Suchen Sie Ihr Suchwort? Entwicklungsplan; Wirtschaftsentwicklung; Bundesregierung; Anreiz; Berufsqualifizierender Bildungsgang; Arbeitskräftebestand; Öffentliche Ordnung; Umschulung; Steuerermäßigung
Abstract	This paper identifies federal social policy concerning tax credits as it applies to work force training--its history, participants, implications, and impact. The paper outlines five programs--the Targeted Jobs Tax Credit (TJTC) program of 1978, the National Individual Training Account Act of 1984, the Job Training Partnership Act (JTPA) of 1983, the National Training Incentives Act of 1985, and tax breaks for employee education through Section 127 of the Internal Revenue Code. A conclusion is that public policy should encourage investment in human capital. Human-resource-development professionals are potentially successful lobbyists who can assess existing and future training needs, evaluate the benefits of training in economic terms, and build coalitions among diverse publics for successful policy implementation. (Contains 18 references.) (LMI)
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2004/1/01