Taxation and Skills

In series:OECD Tax Policy Studiesview more titles

Published on April 06, 2017

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.


Abbreviations and acronyms
Executive summary
Introduction: Tax, skills, and inclusive growth
Tax and skills policies in OECD economies
Methodological approach to tax and skills statistics
Tax and skills statistics: Effective tax rates and returns to costs ratios
Tax and non-tax financial incentives to support skills investments
Annexes4 chapters available
Technical approach to calculating tax and skills indicators
Comparative Tables
Country Tables
Country Details
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Overview and brochure

tax and skills infographic

Country summaries

| Australia | Austria | Belgium | Canada | Chile | Czech Republic | Denmark | Estonia | Finland | Greece | Hungary | Iceland | Ireland | Israel | Italy | Luxembourg
Mexico | Netherlands | New Zealand | Norway | Poland | Portugal | Slovak Republic | Slovenia | Spain | Sweden | Switzerland | Turkey | United Kingdom |



‌On Thursday 13 April, a Q&A webinar with experts from the OECD's Centre for Tax Policy and Administration and the Directorate for Education and Skills was held to discuss the financial incentives to invest in education, with a particular focus on how tax systems impact skills development in OECD countries. The webinar presented some of the key findings from Taxation and Skills and their implications for policy makers. 




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