Payroll taxes for financing training in developing countries.
By: Ziderman, Adrian.
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Item type | Current location | Call number | Copy number | Status | Date due | Barcode |
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INESOR Library On Shelf | 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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