Taxes and Investment in Skills:
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 tar...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2012
|
| Schriftenreihe: | OECD Taxation Working Papers
|
| Schlagwörter: | |
| Links: | https://doi.org/10.1787/5k92sn0qv5mp-en |
| Zusammenfassung: | 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 |
| Umfang: | 1 Online-Ressource (84 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k92sn0qv5mp-en |
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| id | DE-604.BV047931459 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:24Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033312952 |
| oclc_num | 1312708295 |
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| physical | 1 Online-Ressource (84 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Taxation Working Papers |
| spellingShingle | Torres, Carolina Taxes and Investment in Skills Taxation |
| title | Taxes and Investment in Skills |
| title_auth | Taxes and Investment in Skills |
| title_exact_search | Taxes and Investment in Skills |
| title_full | Taxes and Investment in Skills Carolina Torres |
| title_fullStr | Taxes and Investment in Skills Carolina Torres |
| title_full_unstemmed | Taxes and Investment in Skills Carolina Torres |
| title_short | Taxes and Investment in Skills |
| title_sort | taxes and investment in skills |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5k92sn0qv5mp-en |
| work_keys_str_mv | AT torrescarolina taxesandinvestmentinskills |