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Taxation and Skills.

By: [OECD].
Material type: materialTypeLabelBookPublisher: Organization for Economic 2017Description: 236 pages.ISBN: 9789264269378.Subject(s): OECDDDC classification: 336.2 OEC Online resources: 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. Summary: 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.
List(s) this item appears in: OECD Research
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336.2 OEC (Browse shelf) Available Available from Christchurch office. CORE1036

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.

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