This note examines one of the most commonly used techniques for generating resources from employers - payroll levies. In many countries payroll taxes on enterprises (with reimbursement for training undertaken) have become a significant source of financing for skills training, both in specialized training institutions and in enterprises. One of the key principles underlying these schemes is to try to address the 'free rider' problem: when training...
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INFORMATION
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2003/12/01
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Fiche
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30129
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1
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1
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2010/07/01
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Disclosed
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Training levies: evidence from evaluations
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elasticity of demand for labor
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