Besteuerung des Humanvermögens

2012 ◽  
Vol 13 (1-2) ◽  
pp. 82-102 ◽  
Author(s):  
Wolfram F. Richter ◽  
Berthold U. Wigger
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Cost Sharing ◽  
Capital Investment ◽  
Income Taxation ◽  
The Public ◽  
Sharing Scheme ◽  
Disincentive Effect ◽  
The Cost ◽  
Progressive Income Taxation

AbstractThe present article discusses the question of how to share the cost of higher education between the benefitting individual and the public optimally when labour income is taxed. Building on some previous work on the efficiency effects that income taxation has on human capital investment, the article demonstrates that in the presence of progressive income taxation a strong case can be made for the public to assume a fair share in the cost of higher education. The mix of private and public financing is shown to be efficient when the public share just neutralizes the negative effect that income taxation has upon the willingness to invest in higher education. The article then examines the efficient pattern of cost sharing in more detail. The article argues in favour of a two-part cost sharing scheme. The first part requires that the public subsidizes the cost of higher education to such an extent that the disincentive effect of progressive income taxation is neutralized. The second part requires that all remaining private expenditures are granted tax deduction against the income earned after studying. A particular virtue of the proposed two-part cost sharing scheme is that it gives individuals proper incentives to deploy effectively the stock of human capital acquired by studying.

A comparison of the cost of research in South Africa's public research and higher education institutions

2008 ◽  
Vol 104 (11/12) ◽  
Author(s):  
D.R. Walwyn
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Public Research ◽  
Pricing Policy ◽  
The Public ◽  
Annual Salary ◽  
Research Sector ◽  
Salary Survey ◽  
The Cost ◽  
Comparative Information

Despite the importance of labour and overhead costs to both funders and performers of research in South Africa, there is little published information on the remuneration structures for researchers, technician and research support staff. Moreover, there are widely different pricing practices and perceptions within the public research and higher education institutions, which in some cases do not reflect the underlying costs to the institution or the inherent value of the research. In this article, data from the 2004/5 Research and Development Survey have been used to generate comparative information on the cost of research in various performance sectors. It is shown that this cost is lowest in the higher education institutions, and highest in the business sector, although the differences in direct labour and overheads are not as large as may have been expected. The calculated cost of research is then compared with the gazetted rates for engineers, scientists and auditors performing work on behalf of the public sector, which in all cases are higher than the research sector. This analysis emphasizes the need within the public research and higher education institutions for the development of a common pricing policy and for an annual salary survey, in order to dispel some of the myths around the relative costs of research, the relative levels of overhead ratios and the apparent disparity in remuneration levels.

scholarly journals Economic Models of Higher Education: An International Perspective

2015 ◽  
Vol 2 (2) ◽  
Author(s):  
Pierre-Bruno Ruffini
Keyword(s):  
Higher Education ◽  
Cost Sharing ◽  
Economic Models ◽  
State Intervention ◽  
Developed Countries ◽  
International Perspective ◽  
Tuition Fees ◽  
Market Mechanisms ◽  
High Level ◽  
The Cost

As other sectors, higher education can be characterized by the combination of market mechanisms and state intervention in its funding and organization. Although higher education systems of developed countries pursue similar goals (provide high-level manpower, meet individual and social demands, etc.) and face similar challenges (massive expansion, internationalization, MOOCs, etc.) their economic models differ significantly. In some countries, universities are public and charge no or very low tuition fees, whereas in other countries, the cost-sharing with parents and students is much more demanding. The paper will try to underscore and explain these differences by drawing on the lessons of economic analysis and on the historical and cultural background of countries.

Human Capital and the Case for Undergraduate Social Work Education

2020 ◽  
Vol 25 (1) ◽  
pp. 105-128
Author(s):  
Mary R. Weeden ◽  
Frederick W. Siegel
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Social Work ◽  
Social Work Education ◽  
Academic Programs ◽  
University Administrators ◽  
Prospective Students ◽  
The Social ◽  
The Cost ◽  
Work Education

Higher education, from an economic perspective, functions as an investment in human capital. It requires time, effort, and money by the student as an investment with the resulting benefits of acquiring skills, knowledge, and values that promise a stream of future tangible and intangible benefits by earning a living in a chosen field or profession. Education viewed through this lens assists educators to articulate the case for their academic programs to stakeholders, including prospective students and their parents, university administrators, government regulators, benefactors, alumni, and the general public. This perspective has previously not been discussed in the social work education literature and provides new insights into several issues affecting social work education. These include the cost of higher education, the multidimensional benefits of education for the student and society at large, the role of the Council on Social Work Education, and the current challenges to the profession.

Book Reviews

2011 ◽  
Vol 49 (1) ◽  
pp. 154-158
Keyword(s):  
Higher Education ◽  
Cost Sharing ◽  
Comparative Perspective ◽  
International Comparative ◽  
The Cost ◽  
Financing Higher Education ◽  
Public Revenues

Martin Hall of University of Salford reviews “Financing Higher Education Worldwide: Who Pays? Who Should Pay?” by D. Bruce Johnstone and Pamela N. Marcucci.. The EconLit Abstract of the reviewed work begins, “Explores the financing of higher education from an international comparative perspective, focusing on the strategy of cost-sharing. Discusses diverging trajectories of higher education's costs and public revenues worldwide; financial austerity and solutions on the cost side; the perspective and policy….”

scholarly journals HUMAN CAPITAL INVESTMENT (HCI) DETERMINANTS AFFECTING THE INSTITUTION’S PERFORMANCE: THE PRACTICALITY OF PARTIAL LEAST SQUARES STRUCTURAL EQUATION MODELLING (PLS-SEM) APPROACH

2020 ◽  
Vol 8 (2) ◽  
pp. 175-183
Author(s):  
Farahiyah Akmal Mat Nawi ◽  
Abdul Malek A. Tambi ◽  
Muhammad Faizal Samat ◽  
Julaina Baistaman
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Structural Equation Modelling ◽  
Capital Investment ◽  
Structural Equation ◽  
Human Capital Investment ◽  
Coefficient Of Determination ◽  
Performance Excellence ◽  
Survey Tool ◽  
Equation Modelling

Purpose of the study: This paper aimed to assess the analysis of the role of human capital investment (HCI) determinants and its remarkable contribution towards the education institution's performance by adapting the Malcolm Baldridge Criteria for Performance Excellence. Methodology: This research adopted a quantitative study and a survey tool comprises of sixty items with seven Likert scale was utilized as an instrument to assemble data from 309 lecturers in UiTM Kelantan. Next to test the research hypothesis data were then analyzed using the Structural Equation Modelling approach on the SmartPLS3 platform. Main Findings: The analysis demonstrated the influences of HCI determinants towards the UiTM performance. The coefficient of determination (R2) value of 66.9% suggested that the variance of institution performance could moderately be explained by the observed variables, namely knowledge, skill, and training. The result also indicates the highest positive significant value for skill towards performance with β=0.283, t-value= 1.981 and p<0.005. It is proven that a persistent skill development significantly contributes to the performance. Applications of this study: The research finding is useful to help the Ministry of Higher Education (MOE) in Malaysia to identify the relevant determinants in improving human capital quality. Novelty/Originality of this study: There were a lot of studies that were conducted involving higher education in Malaysia. But the only limited number of studies was conducted by scholars in assessing the main contribution of human capital investment factors towards the institution's success.

scholarly journals Corruption, Public Expenditure and Human Capital Accumulation

2016 ◽  
Vol 8 (1) ◽  
pp. 17-45
Author(s):  
Spyridon Boikos
Keyword(s):  
Human Capital ◽  
Capital Accumulation ◽  
Capital Investment ◽  
Public Expenditure ◽  
Parametric Method ◽  
Physical Capital ◽  
Human Capital Accumulation ◽  
Linear Effect ◽  
The Public ◽  
The Impact

This paper investigates the possible non-linear effect of corruption on human capital accumulation through two channels. The first channel is through the effect of corruption on the public expenditure on education and the second channel is through the effect of corruption on the physical capital investment. Initially, we construct an endogenous two-sector growth model with human capital accumulation and we try to explore the impact of corruption on the allocation of public expenditure and therefore on the distribution of human capital across sectors. Then by using a semi-parametric method, we confirm the presence of non-linearities between human capital and corruption.

scholarly journals Determining Textbook Cost, Formats, and Licensing with Google Books API: A Case Study from an Open Textbook Project

2019 ◽  
Vol 38 (1) ◽  
pp. 91-99
Author(s):  
Eamon Costello ◽  
Richard Bolger ◽  
Tiziana Soverino ◽  
Mark Brown
Keyword(s):  
Higher Education ◽  
North America ◽  
Education Institution ◽  
The Public ◽  
College Course ◽  
The Us ◽  
Google Books ◽  
Retail Prices ◽  
The Cost

The rising cost of textbooks for students has been highlighted as a major concern in higher education, particularly in the US and Canada. Less has been reported, however, about the costs of textbooks outside of North America, including in Europe. We address this gap in the knowledge through a case study of one Irish higher education institution, focusing on the cost, accessibility, and licensing of textbooks. We report here on an investigation of textbook prices drawing from an official college course catalog containing several thousand books. We detail how we sought to determine metadata of these books including: the formats they are available in, whether they are in the public domain, and the retail prices. We explain how we used methods to automatically determine textbook costs using Google Books API and make our code and dataset publicly available. 

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