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…

Policy-makers in almost all countries agree on one thing: namely on the importance of education and skills to ensuring future economic prosperity. A fruitful line of research has focused on determining the impact that acquiring education or training has on an individual's labour market productivity and earning prospects: this is known as rate of…