20.500.12556/RUP-8565
Training funds and the incidence of training
the case of Mauritius
Training funds are used to incentivize training in developing countries, but the funds are based on payroll taxes that lower the return to training. In the absence of training funds, larger, high-wage and more capital-intensive firms are the most likely to offer training unless they are liquidity constrained. If firms are not liquidity constrained, the fund could lower training investments. Using an administrative data set on the Mauritius training fund, we find that the firms most likely to train pay more in taxes than they gain in subsidies. The smallest firms receive more benefits than they pay in taxes.
izobraževanje
usposabljanje
splošna znanja
specifična znanja
financiranje izobraževanja
training
general skills
firm-specific skills
training fund
externality
cross-subsidy
tax
true
true
false
Angleški jezik
Neznan jezik
Delo ni kategorizirano
2016-08-03 04:09:22
2016-08-08 09:03:31
2024-03-01 13:36:01
0000-00-00 00:00:00
2016
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0
str. 280-299
no. 3
Vol. 24
2016
0000-00-00
NiDoloceno
NiDoloceno
NiDoloceno
0000-00-00
0000-00-00
0000-00-00
0964-5292
331.108.4
615189
10.1080/09645292.2015.1009418
1538219204
http://www.tandfonline.com/doi/pdf/10.1080/09645292.2015.1009418
1
https://repozitorij.upr.si/Dokument.php?lang=slv&id=8564
Fakulteta za management
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