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| EU Study | PRINT | | Tax Incentives for Education and Training |
Thessaloniki (GR), October 2009 - Cedefop has announced the publication of their recent study 'The use of tax incentives to support education and training in six selected Member States' (Germany, France, Ireland, Austria, the Netherlands and Finland).
The study shows that there is considerable scope for tax incentives to cover a greater share of investment in education and training than they do today. However, in order to be effective, tax incentives should be clear, simple, well targeted, and provide a substantial financial benefit.
Commenting on the issue, the European Commissioner for Education, Training, Culture and Youth, Mr Ján Figel', says, "Investing in education and training means investing in our future: a prosperous future, with a flexible, well-trained, and highly productive workforce, sustainable economic growth, and social cohesion. This is why it is vital to explore ways to encourage more private investment in education and training, including through the mechanism of tax incentives."
The study records the various types of tax affected – personal income tax, corporate income tax, and value-added tax – and tax incentives implemented today, such as exemptions, allowances, deferrals, and credit. It then analyses their respective strengths and weaknesses, highlighting EU and international examples of good practice in the tax treatment of education and training.
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