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OECD Taxation Working Paper 13: Taxes and Investment in Skills

23 September 2012   (0 Comments)
Posted by: SAIT Technical
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By OECD

The Organisation for Economic Co-operation and Development recently published Taxation Working Paper no 13 on Taxes and Investment in Skills.

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.

Please click here to visit the OECD iLibrary to download the paper.



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