Taxation and Skills. (Record no. 1317)
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000 -LEADER | |
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fixed length control field | 00676cam a22002293 4500 |
001 - CONTROL NUMBER | |
control field | ocn983824190 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OCoLC |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20180830083344.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 170421s2017 xx 000 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9789264269378 |
035 ## - SYSTEM CONTROL NUMBER | |
System control number | (OCoLC)983824190 |
Canceled/invalid control number | (OCoLC)983519053 |
-- | (OCoLC)983977198 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | BTCTA |
Language of cataloging | eng |
Transcribing agency | BTCTA |
Modifying agency | YDX |
049 ## - LOCAL HOLDINGS (OCLC) | |
Holding library | CORE |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 336.2 OEC |
100 ## - MAIN ENTRY--PERSONAL NAME | |
Relator code | OECD |
245 00 - TITLE STATEMENT | |
Title | Taxation and Skills. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Name of publisher, distributor, etc. | Organization for Economic |
Date of publication, distribution, etc. | 2017. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | 236 pages. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | 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. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | OECD |
9 (RLIN) | 2882 |
720 ## - ADDED ENTRY--UNCONTROLLED NAME | |
Name | Organization for Economic Co-operation |
Relator code | edt |
856 ## - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://www.oecd-ilibrary.org/taxation/taxation-and-skills_9789264269385-en">https://www.oecd-ilibrary.org/taxation/taxation-and-skills_9789264269385-en</a> |
Link text | CORE has a subscription to the OECD Education iLibrary. Contact Paula for access, or see Subscriptions (on Koha homepage). All offices have IP authentication to the OECD Education iLibrary. Click on this link for a downloadable e-copy of School Leadership for Learning. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Dewey Decimal Classification |
Koha item type | Report |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Public note |
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Dewey Decimal Classification | CORE Education | CORE Education | 15/06/2017 | OECD subscription | 336.2 OEC | CORE1036 | 15/06/2017 | 15/06/2017 | Book | Available from Christchurch office. |