Edwin Leuven|Hessel Oosterbeek
Evaluating the Effect of Tax Deductions on Training
Tinbergen Institute|University of Amsterdam|Tinbergen Institute|University of Amsterdam
dutch employers claim extra tax deduction train employees older age 40 discontinuity firms training cost exploited identify tax deductions effects training participation training participation wages results show training rate workers age 40 1520 higher workers age 40 difference mainly results postponement training stimulating effect measure twostage least squares estimate wage effect training statistically different zero