- Publication Date
- 17 Sep 2012
- Bibliographic information
-
- No.: 13
- Pages
- 85
- DOI
- 10.1787/5k92sn0qv5mp-en
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.
Posty
