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22. Training funds and the incidence of training : the case of MauritiusOluyemisi Kuku, Peter F. Orazem, Sawkut Rojid, Milan Vodopivec, 2016, original scientific article Abstract: 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.
Keywords: izobraževanje, usposabljanje, splošna znanja, specifična znanja, financiranje izobraževanja, training, general skills, firm-specific skills, training fund, externality, cross-subsidy, tax
Published in RUP: 08.08.2016; Views: 2799; Downloads: 127
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27. Evropsko in nacionalno ogrodje kvalifikacij : mednarodna primerjava te problematike v izbranih državah in SlovenijiDoris Gomezelj Omerzel, Nada Trunk Širca, 2010, original scientific article Keywords: izobraževanje, usposabljanje, gospodarstvo, kvalifikacije, zahteve, Irska, Škotska, Franciija, primerjava
Published in RUP: 10.07.2015; Views: 2619; Downloads: 21
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