OECD Taxation Working Papers

ISSN :
2223-5558 (en ligne)
DOI :
10.1787/22235558
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Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
 

Taxes and Investment in Skills You or your institution have access to this content

Auteur(s):
Carolina Torres1
Author Affiliations
  • 1: OCDE, France

Date de publication
17 sep 2012
Bibliographic information
N°:
13
Pages
85
DOI
10.1787/5k92sn0qv5mp-en

Cacher / Voir l'abstract

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.
Mots-clés:
tax policy, tax incentives, human capital, OECD countries, education finance, skills formation
Classification JEL:
  • H21: Public Economics / Taxation, Subsidies, and Revenue / Efficiency; Optimal Taxation
  • H24: Public Economics / Taxation, Subsidies, and Revenue / Personal Income and Other Nonbusiness Taxes and Subsidies
  • H25: Public Economics / Taxation, Subsidies, and Revenue / Business Taxes and Subsidies
  • I22: Health, Education, and Welfare / Education and Research Institutions / Educational Finance
  • J24: Labor and Demographic Economics / Demand and Supply of Labor / Human Capital; Skills; Occupational Choice; Labor Productivity