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Education Policy Analysis 2004

image of Education Policy Analysis 2004

The 2004 edition of Education Policy Analysis contains state-of-the-art reviews of policy issues and international developments in the role of non-university institutions in widening access to tertiary education and in making it more diverse and relevant; how countries can gain educational returns from their investments in educational ICT; the challenges that lifelong learning poses for schools; and how tax policies can help to foster lifelong learning. The 2004 edition also includes a summary of recent major education policy changes across a wide range of fields in OECD countries.

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Taxation and Lifelong Learning

Centre for Educational Research and Innovation

Tax policy is one way that governments can support adult investment in learning, reflecting the social as well as individual benefits that such investment brings. Although tax policy is in practice used in many ways to support lifelong learning, this is often done accidentally and unevenly, rather than as part of a consistent strategy. Tax concessions may apply to revenues earned from selling learning services, or to expenditure on learning by individuals or companies. In both cases they can potentially distort investment in human capital. People and organisations may benefit unevenly according to their income level and their marginal rate of tax. The actual effect of current policies is unknown. Educational and financial authorities need to collaborate more closely to take stock of current policy and its impact, and to consider the need for more consistent approaches.

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