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 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 ... Show more
Authors: Torres, Carolina
Published: Paris, France, OECD, 2012
Resource type: Report, paper or authored book
Physical description: 84 p.
Access item: http://dx.doi.org/10.1787/5k92sn0qv5mp-en
Show more