Taxation and Skills. (Record no. 1317)

MARC details
000 -LEADER
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
Holdings
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
    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.

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