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Titel
Using tax deductions to promote lifelong learning: real and shifting responses / Wiljan van den Berge (CPB Netherlands Bureau for Economic Policy Analysis and Erasmus University Rotterdam), Egbert Jongen (CPB Netherlands Bureau for Economic Policy Analysis and Leiden University), Karen van der Wiel (CPB Netherlands Bureau for Economic Policy Analysis and IZA) ; IZA Institute of Labor Economics
VerfasserBerge, Wiljan van den In der Gemeinsamen Normdatei der DNB nachschlagen ; Jongen, Egbert L. W. In der Gemeinsamen Normdatei der DNB nachschlagen ; Wiel, Karen van der In der Gemeinsamen Normdatei der DNB nachschlagen
KörperschaftForschungsinstitut zur Zukunft der Arbeit In der Gemeinsamen Normdatei der DNB nachschlagen
ErschienenBonn, Germany : IZA Institute of Labor Economics, July 2017
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Umfang1 Online-Ressource (52 Seiten) : Diagramme
SerieDiscussion paper ; no. 10885
URNurn:nbn:de:hbz:5:2-136285 Persistent Identifier (URN)
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Using tax deductions to promote lifelong learning: real and shifting responses [1.15 mb]
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Zusammenfassung

Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. Specifically, we employ a regression kink and regression discontinuity design as jumps in tax bracket rates generate exogenous variation in the effective costs of lifelong learning. Using high quality data on tax returns of the universe of Dutch taxpayers, we find that the tax deduction has heterogeneous effects on lifelong learning. Low-income singles show no response. For high-income singles we find an effect of 10% on the probability to use the tax deduction. Furthermore, ignoring shifting of expenses between partners leads to spurious large estimates for primary earners and spurious negative estimates for secondary earners.