Taxation and Skills

Taxation and Skills
Author: Organization for Economic Co-operation
Publisher:
Total Pages: 236
Release: 2017
Genre: Education, Higher
ISBN: 9789264269378

Higher skill levels lead to higher wages and better employment prospects for individuals, higher productivity and profits for businesses, and higher growth rates and tax revenues for governments. While there is broad consensus about the importance of skills for inclusive growth, sharing the costs of skills investments equitably and efficiently between governments, individuals, and businesses is a matter of continued debate. This report analyses how taxes impact the costs and returns of skills investments. The tax system is a key means through which the returns and the costs of skills are shared between governments and students.

OECD Tax Policy Studies Taxation and Skills

OECD Tax Policy Studies Taxation and Skills
Author: OECD
Publisher: OECD Publishing
Total Pages: 240
Release: 2017-04-06
Genre:
ISBN: 926426938X

This Tax Policy Study on Tax and Skills examines how tax policy can encourage skills development in OECD countries.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Author: OECD
Publisher: OECD Publishing
Total Pages: 150
Release: 2021-11-24
Genre:
ISBN: 9264724788

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Core Tax Legislation and Study Guide 2022

Core Tax Legislation and Study Guide 2022
Author: Stephen Barkoczy
Publisher: Cambridge University Press
Total Pages: 1599
Release: 2022-01-12
Genre: Law
ISBN: 1009154265

Core Taxation Legislation and Study Guide 2022 provides curated extracts of tax legislation as well as guidance on study skills.

Taxation and Skills

Taxation and Skills
Author: Collectif
Publisher: OECD
Total Pages: 240
Release: 2017-04-13
Genre: Business & Economics
ISBN: 9789264269392

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.

Fundamentals of Taxation for Individuals and Business Entities

Fundamentals of Taxation for Individuals and Business Entities
Author: Gregory A. Carnes
Publisher: John Wiley & Sons
Total Pages: 1042
Release: 2024-06-12
Genre: Business & Economics
ISBN: 1394239424

An innovative approach to understanding the federal income tax laws and using them to develop tax-efficient strategies for individuals and businesses. Present the big picture with a practice-based approach to understanding tax laws so students can develop critical thinking and problem-solving skills that prepare them for the real world. Fundamentals of Taxation for Individuals and Business Entities, 2025 Edition introduces a logical foundation for the income tax system so students can understand why a law exists and how to apply the law to practical tax problems. Professional skill-building exercises develop critical thinking and communication skills and the ability to identify and address ethical dilemmas, preparing students to be effective tax professionals.