Research Catalog

Details

Description

1. 236 p.; 28 cm.

Summary

1. Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.

Series statement

1. OECD tax policy studies, 1990-0538

Uniform title

1. OECD tax policy studies.

Subject

1. OECD countries
2. Taxation > OECD countries
3. Taxation
4. effective rate of tax
5. employment income
6. student
7. tax incentive
8. tax policy

Owning institution

1. Princeton University Library