ERIC Number: ED389053
Record Type: RIE
Publication Date: 1990-Apr
Analysis of Tax Breaks for Training: "A Wolf in Sheep's Clothing?" HRD & ALL Research Series. Paper 90-06.
Geroy, Gary D.; Carroll, Jan B.
This paper identifies federal social policy concerning tax credits as it applies to work force training--its history, participants, implications, and impact. The paper outlines five programs--the Targeted Jobs Tax Credit (TJTC) program of 1978, the National Individual Training Account Act of 1984, the Job Training Partnership Act (JTPA) of 1983, the National Training Incentives Act of 1985, and tax breaks for employee education through Section 127 of the Internal Revenue Code. A conclusion is that public policy should encourage investment in human capital. Human-resource-development professionals are potentially successful lobbyists who can assess existing and future training needs, evaluate the benefits of training in economic terms, and build coalitions among diverse publics for successful policy implementation. (Contains 18 references.) (LMI)
Publication Type: Dissertations/Theses
Education Level: N/A
Authoring Institution: Colorado State Univ., Ft. Collins. Office for Applied Research.
Grant or Contract Numbers: N/A
Note: Ph.D. paper, Colorado State University.