Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries A New Methodology /
This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and the direct costs of skills formation, as well as t...
|Series:||OECD Taxation Working Papers ;
no. 16 |
|Online Access:||Online version|
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