Authors
Date (dd-mm-yyyy)
2004
Title
Evaluating the effect of tax deductions on training
Journal
Journal of labor economics
Volume
22
Publication Year
2004
Pages
461-488
Issue number
2
Document type
Article
Faculty
Faculty of Economics and Business (FEB)
Institute
Amsterdam School of Economics Research Institute (ASE-RI)
Abstract
Dutch employers can claim an extra tax deduction when they train
employees older than age 40. This discontinuity in a firm¿s training
cost is exploited to identify the tax deduction¿s effects on training
participation and of training participation on wages. The results show
that the training rate of workers just above age 40 is 15%¿20% higher
than that of workers just below age 40. This difference mainly results
from the postponement of training and is not a stimulating effect of
the measure. The two-stage least squares estimate of the wage effect
of training is not statistically different from zero.
URL
go to publisher's site
Permalink
https://hdl.handle.net/11245/1.250950