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Payroll taxes for financing training in developing countries.

By: Ziderman, Adrian.
Material type: materialTypeLabelBookPublisher: Washington : World Bank, 1989Subject(s): Financial Administration | Financing -- Training -- Developing countries -- Taxes. -- Financing -- Training -- Developing countries -- Taxes. -- Financing -- Training -- Developing countries -- Taxes. -- Financing -- Training -- Developing countries -- TaxesSummary: This paper summarizes international experience with payroll taxes, drawing the distinction between the more traditional revenue revying schemes on the lines of the Latin American model and the newer levy-grant schemes. It also discuses 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.
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XX(12163.1) (Browse shelf) 1 Available 12163-1001

This paper summarizes international experience with payroll taxes, drawing the distinction between the more traditional revenue revying schemes on the lines of the Latin American model and the newer levy-grant schemes. It also discuses 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.

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