OECD Taxation Working Papers

Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology

DOI:https://doi.org/10.1787/5k425747xbr6-en

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...



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