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Payroll taxes for financing training in developing countries

Author

Listed:
  • Ziderman, Adrian
Abstract
In most developing countries, the major programs of vocational training and manpower-skill development are financed from general revenues. Increasingly, however, earmarked payroll taxes are employed to finance training. This paper summarizes international experience with these payroll taxes, drawing the distinction between the more traditional revenue raising schemes on the lines of the Latin American model and the newer levy-grant schemes. Drawing upon experience of payroll taxes in advanced economies it discusses the incidence of these taxes in developing countries and presents an economic rationale for their growing use, as part of a reverse social security scheme. The paper concludes that the desirability of using payroll taxes to finance training, compared to other alternatives available to developing country governments, is likely to be contingent upon the stage of a country's development.

Suggested Citation

  • Ziderman, Adrian, 1989. "Payroll taxes for financing training in developing countries," Policy Research Working Paper Series 141, The World Bank.
    • Handle: RePEc:wbk:wbrwps:141
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    References listed on IDEAS

    as
    1. Harris, John R & Todaro, Michael P, 1970. "Migration, Unemployment & Development: A Two-Sector Analysis," American Economic Review, American Economic Association, vol. 60(1), pages 126-142, March.
    2. repec:bla:scandj:v:85:y:1983:i:1:p:1-15 is not listed on IDEAS
    3. Hughes, Gerard, 1985. "Payroll Tax Incidence, The Direct Tax Burden and The Rate of Return on State Pension Contributions in Ireland," Research Series, Economic and Social Research Institute (ESRI), number GRS120.
    4. Yoram Ben-Porath, 1967. "The Production of Human Capital and the Life Cycle of Earnings," Journal of Political Economy, University of Chicago Press, vol. 75(4), pages 352-352.
    5. Vroman, Wayne, 1974. "Employer Payroll Tax Incidence: Empirical Tests with Cross-Country Data," Public Finance = Finances publiques, , vol. 29(2), pages 184-200.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Vanessa Boshoff, 1993. "Corporate Tax Rates and Inter‐country Comparisons," South African Journal of Economics, Economic Society of South Africa, vol. 61(4), pages 320-329, December.
    2. Anwar Shah & John Whalley, 1990. "An Alternative View of Tax Incidence Analysis for Developing Countries," NBER Working Papers 3375, National Bureau of Economic Research, Inc.
    3. Johanson, Richard, 2009. "A review of national training funds," Social Protection Discussion Papers and Notes 52187, The World Bank.

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