Taxes and Investment in Skills

Carolina Torres
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Carolina Torres: OECD

No 13, OECD Taxation Working Papers from OECD Publishing

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.

Keywords: education finance; human capital; OECD countries; skills formation; tax incentives; tax policy (search for similar items in EconPapers)
JEL-codes: H21 H24 H25 I22 J24 (search for similar items in EconPapers)
Date: 2012-09-17
New Economics Papers: this item is included in nep-acc, nep-hrm, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:oec:ctpaaa:13-en

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