Cedefops previous work on financing education and training has examined sectoral training funds, learning accounts in EU Member States and now is turning to tax incentives.

Tax policy might contribute making lifelong learning a reality. The question of how investment in intellectual assets is treated in the tax system plays an increasing role in tax policy in most countries.

The report shows important differences among the countries analysed in the tax treatment of spending on education and training.

It underlines the role of tax incentives for education and training and illustrates that tax incentives are appreciated by employers and employees, particularly in reducing education and training costs and for their low levels of bureaucracy.


Reference: Using tax incentives to promote education and training
Publication number 5180
Publication date 2009
Number of pages 117
Catalogue number TI-78-09-617-EN-C
Type of publication Cedefop panorama series
Topic Costs and funding
Available in print: no