Training funds and the incidence of training: the case of Mauritius

Oluyemisi Kuku, Peter Orazem, Sawkut Rojid and Milan Vodopivec

Education Economics, 2016, vol. 24, issue 3, 280-299

Abstract: Training funds are used to incentivize training in developing countries, but the funds are based on payroll taxes that lower the return to training. In the absence of training funds, larger, high-wage and more capital-intensive firms are the most likely to offer training unless they are liquidity constrained. If firms are not liquidity constrained, the fund could lower training investments. Using an administrative data set on the Mauritius training fund, we find that the firms most likely to train pay more in taxes than they gain in subsidies. The smallest firms receive more benefits than they pay in taxes.

Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10.1080/09645292.2015.1009418 (text/html)
Access to full text is restricted to subscribers.

Related works:
Working Paper: Training funds and the incidence of training: the case of Mauritius (2016)
Working Paper: Training Funds and the Incidence of Training: The Case of Mauritius (2015)
Working Paper: Training Funds and the Incidence of Training: The Case of Mauritius (2015)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:edecon:v:24:y:2016:i:3:p:280-299

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/CEDE20

DOI: 10.1080/09645292.2015.1009418

Access Statistics for this article

Education Economics is currently edited by Caren Wareing and Steve Bradley

More articles in Education Economics from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().