Taxation and Skills
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.
Published on April 06, 2017
In series:OECD Tax Policy Studiesview more titles