Training Funds and the Incidence of Training : The Case of Mauritius

• Tác giả: Oluyemisi Kuku
• Ngôn ngữ: eng
• Ký hiệu phân loại: 720.96 Architecture
• Thông tin xuất bản: Taylor and Francis, 2015
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 318448
• Chủ đề: 1. Cross-subsidy; 2. Firm-specific skills; 3. Tax; 4. Training; 5. Training fund

Tóm tắt

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.