ziderman, Adrian.

Payroll taxes for financing training in developing countries. - Washington : World Bank, 1989.

This paper summarizes international experience with payroll taxes, drawing the distinction between the more traditional revenue reviwing scheme on the lines of the Latin America model and the newer levy grant schemes. It also disccuses the incedence of these taxes in developing countries and presents an economic rationale for their growing use, as part of a reverse social secutiry scheme.


Financial Administration.
Financing -- Training -- Developing countries -- Taxes.--Financing -- Training -- Developing countries -- Taxes.--Financing -- Training -- Developing countries -- Taxes.--Financing -- Training -- Developing countries -- Taxes.