EbookTaxation and Skills
Éditeur :"Éditions OECD"
Date Parution :
Collection :Fiscalité
Langue : anglais

Taxation and Skills

EAN13 : 9789264269392

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This Tax Policy Study on Taxation and Skills examines how tax policy can
encourage skills development in OECD countries. This study also assesses the
returns to tertiary and adult education and examines how these returns are
shared between governments and students. The study builds indicators that
examine incentives for individuals and governments to invest in education.
These indicators take into account the various financial costs of skills
investments for individuals such as foregone after-tax earnings and tuition
fees, as well as whether investments are financed with savings or with student
loans. Costs borne by governments such as grants, scholarships, lost taxes,
and skills tax expenditures are also accounted for. The indicators also
incorporate the returns to skills investments for individuals and governments
through higher after-tax wages and higher tax revenues respectively.


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