Taxes and investment in skills.

Autor/in	Torres, Carolina
Institution	OECD / Centre for Tax Policy and Administration
Titel	Taxes and investment in skills.
Quelle	Paris (2012), 84 S. PDF als Volltext kostenfreie Datei Link als defekt meldenVerfügbarkeit
Reihe	OECD taxation working papers. 13
Sprache	englisch
Dokumenttyp	online; Monographie
ISSN	2223-5558
DOI	10.1787/5k92sn0qv5mp-en
Schlagwörter	Bildung; Politik; Steuerentlastung; Humankapital; Finanzierung; Kredit; Steuer; Steuerpolitik; Öffentliche Ausgaben; Betriebliche Weiterbildung; Hochschulbildung; Weiterbildung; Lebenslanges Lernen; Internationaler Vergleich; Auswirkung; OECD (Organisation für wirtschaftliche Zusammenarbeit und Entwicklung); Indien; Südafrika (Staat)
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. (Author's abstract, IAB-Doku).
Erfasst von	Institut für Arbeitsmarkt- und Berufsforschung, Nürnberg
Update	2013/1