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Résumé

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.

Auteur

  • Collectif (auteur)

    Le Collectif : Pierre Alary, Jean-Baptiste, Andreae, Virginie Augustin, Dimitri Avramoglou, Dominique Bertail, Frédéric Bézian, Jim Bishop, Bluebirdy, Matthieu Bonhomme, Didier Cassegrain, Francesco Cattani, Christophe Chabouté, Yannick Corboz, Édouard Cour, Manuele Fior, Nicolas Gaignard, Bertrand Gatignol, Armel Gaulme, Benoît Hamet, Grazia La Padula, Stéphane Levallois, Liberatore, Julien Loïs, Milo Manara, Laureline Mattiussi, Rita Mercedes, Merwan, Mezzo, Thimothée Montaigne, Marino Neri, Sylvain Repos, Lionel Richerand, Valentin Sécher, Benoît Springer, Tommy Gun Morretti, Ronan Toulhoat, Alberto Varanda, Gaspard Yvan.

Auteur(s) : Collectif

Caractéristiques

Editeur : OECD

Auteur(s) : Collectif

Publication : 13 avril 2017

Intérieur : Noir & blanc

Support(s) : Livre numérique eBook [Mobi/Kindle + WEB + ePub]

Contenu(s) : Mobi/Kindle, WEB, ePub

Protection(s) : Marquage social (Mobi/Kindle), DRM (WEB), Marquage social (ePub)

Taille(s) : 14,3 Mo (Mobi/Kindle), 1 octet (WEB), 5,6 Mo (ePub)

Langue(s) : Anglais

Code(s) CLIL : 3177

EAN13 Livre numérique eBook [Mobi/Kindle + WEB + ePub] : 9789264269392

EAN13 (papier) : 9789264269378

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