Taxes and Investment in Skills

Torres, Carolina

doi:10.1787/5k92sn0qv5mp-en

Cited by 6 publications

(5 citation statements)

References 52 publications

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“…Public authorities could incentivise companies to invest in workforce training (IFR, 2018). In many OECD countries, employers can benefit from tax deductions for corporate investment in training (Torres, 2012). Tax incentives allow companies to directly deduct training costs, which provides an advantage compared to investments in other depreciable assets (e.g.…”

Section: Empowering the Workforce With New Skillsmentioning

confidence: 99%

“…robotics, software). Austria implemented a full tax allowance for training investments (Costa et al, 2018;Torres, 2012). This tax is further complemented by a 20% deduction of the expenses from taxable income.…”

Section: Empowering the Workforce With New Skillsmentioning

confidence: 99%

“…skills improvement, change in occupation). The rationale for this type of lever is to overcome the financial limits individuals face when investing in their training (Costa et al, 2018;Torres, 2012). Additionally, public authorities can also support displaced workers in their transition to new jobs by hiring or implementing activation strategies (i.e.…”

Section: Empowering the Workforce With New Skillsmentioning

confidence: 99%

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Adapting (to) automation

2023

International Transport Forum Policy Papers

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Section: Empowering the Workforce With New Skillsmentioning

confidence: 99%

Section: Empowering the Workforce With New Skillsmentioning

confidence: 99%

Section: Empowering the Workforce With New Skillsmentioning

confidence: 99%

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Adapting (to) automation

2023

International Transport Forum Policy Papers

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“…In Spain, the personal income tax system provides only modest benefits to private skill financing of education. In most OECD countries, tax relief is offered to workers who finance part of their continuing education (Torres, 2012). This can occur either by deducting the value of skill expenditure from taxable income (a tax allowance) or from the tax bill itself (a tax credit).…”

Section: Box 39 Study Grants In Spainmentioning

confidence: 99%

Development and validation of the test of spelling competence (TCORT) in incoming university students

Luesia,

Plaza,

Benítez

et al. 2023

REP

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This study aims to present a test to assess spelling competence (TCORT) in incoming Spanish university students and to obtain validity evidence to support its use. The starting point was a bank of 73 items covering the most relevant spelling areas of the Spanish language, and the 37 most representative items were selected from the information provided by six experts. Afterwards, a pilot study of the TCORT was carried out with 602 students. The final version consisted of 31 items, with sufficient internal consistency (α = .90; ω = .89) and an invariant unidimensional structure between sexes. It also correlated significantly with other variables, such as previous performance (r = .37, p <.01), verbal reasoning (r = .27, p <.01) and spelling, measured with another tool not adapted to the target population (r = .45, p <.01). Validity evidence based on the test content, internal structure and relations to other variables supported the use of the test to assess spelling competences in incoming university students. The usefulness of TCORT in providing relevant data to facilitate the creation of university policies aimed at promoting spelling competence training in university students is discussed.

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“…In most OECD countries, tax relief is offered to workers who finance part of their continuing education (Torres, 2012). This can occur either by deducting the value of skill expenditure from taxable income (a tax allowance) or from the tax bill itself (a tax credit).…”

Section: Box 39 Study Grants In Spainmentioning

confidence: 99%

OECD Skills Strategy Diagnostic Report: Spain 2015

2015

OECD Skills Studies

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Spain 2015Social cohesion By contributing to social outcomes such as health, civil and social engagement. By strengthening skills systemsDesigning and implementing an evidence-based national skills strategy.Funding skills through public and private sources and designing e ective incentives for employers and individuals.Providing good information for the public, businesses and policy makers.By supporting improvement in productivity and growth.By supporting high levels of employment in good quality jobs. Economic prosperityIn what way?How is this achieved?Building the right skills can help countries improve economic prosperity and social cohesion OECD SKILLS STRATEGY DIAGNOSTIC REPORT: SPAIN ABOUT THE OECDThe OECD is a unique forum where governments work together to address the economic, social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns, such as corporate governance, the information economy and the challenges of an ageing population. The Organisation provides a setting where governments can compare policy experiences, seek answers to common problems, identify good practice and work to co-ordinate domestic and international policies.The OECD member countries are:

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Taxes and Investment in Skills

Cited by 6 publications

References 52 publications

Adapting (to) automation

Adapting (to) automation

Development and validation of the test of spelling competence (TCORT) in incoming university students

OECD Skills Strategy Diagnostic Report: Spain 2015

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