|
Résumé :
|
This Cedefop report examines tax incentives for education and training across Europe. It describes tax concessions on revenue earned from selling learning services and on expenditure on learning by individuals or companies in Germany, Ireland, France, the Netherlands, Austria and Finland. Evaluation and impact assessment of tax incentives (allowances, exemptions, credits, relief and deferrals) to promote education and training is focused on three main types of tax: personal income tax, corporate income tax and value-added tax. Tax incentives to stimulate enterprises and individuals to undertake education and training are readily available in Europe but they are not the backbone of public education and training policies. Most EU Member States opt for direct funding and provision of learning services. In addition, tax policies are largely unconnected with education and training strategies, though in recent years increasing attention has been devoted to this issue. Selected experience shows that tax incentives are considered more effective where they are used in concert with other policy measures rather than on their own. (source : CEDEFOP)
|
Accueil
