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.
Editeur : OCDE / OECD
Collection : Fiscalité
Publication : 13 avril 2017
Edition : 1ère édition
Intérieur : Noir & blanc
Support(s) : eBook [ePub + Mobipocket]
Contenu(s) : ePub, Mobipocket
Protection(s) : Marquage social (ePub), Marquage social (Mobipocket)
Taille(s) : 120 ko (ePub), 330 ko (Mobipocket)
Langue(s) : Anglais
Code(s) CLIL : 3177
EAN13 eBook [ePub + Mobipocket] : 9789264269392
EAN13 (papier) : 9789264269378
13,99 €
17,99 €
14,99 €
23,99 €
17,99 €
16,99 €
16,99 €
28,99 €