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Taxation and Skills

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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.

English

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Country Tables

This annex provides country tables which detail the main results from as well as the variables that lie behind these results. As with results are given for a variety of different assumptions about age, income, student debt levels, and length of education. The results correspond to the different stylised education scenarios discussed in of this study.

English

Tables

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