The effects of a tax deduction for lifelong learning expenditures

被引:0
|
作者
van den Berge, Wiljan [1 ,2 ]
Jongen, Egbert [2 ,3 ,5 ]
van der Wiel, Karen [3 ,4 ,6 ]
机构
[1] Univ Utrecht, Utrecht, Netherlands
[2] CPB Netherlands Bur Econ Policy Anal, The Hague, Netherlands
[3] IZA, Bonn, Germany
[4] Minist Finance, Dutch State Treasury Agcy, The Hague, Netherlands
[5] Leiden Univ, Leiden, Netherlands
[6] ROA, Maastricht, Netherlands
关键词
Lifelong learning; Tax deduction; Regression kink design; UNEMPLOYMENT BENEFITS; IN-DIFFERENCES; REGRESSION; INFERENCE; IMPACT;
D O I
10.1007/s10797-022-09736-y
中图分类号
F [经济];
学科分类号
02 ;
摘要
We study the effects of a tax deduction for lifelong learning, exploiting exogenous variation in the effective costs of lifelong learning due to jumps in tax bracket rates. We use a regression kink design and tax return data on the universe of Dutch taxpayers. Low-income individuals show no response, but high-income individuals are more likely to report lifelong learning expenditures (though not a higher amount) when net costs are lower. Furthermore, for high-income individuals the effect peaks at the age interval 40-45 years of age.
引用
收藏
页码:729 / 756
页数:28
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