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№ 2/2015
1Institute for Economics and Forecasting, NAS of Ukraine
Theoretical framework of the assessment of the tax burden on capital investment
Ekon. prognozuvannâ 2015; 2:21-32 | https://doi.org/10.15407/eip2015.02.021 |
ABSTRACT ▼
The article dwells upon one of the prevailing methods of determining the tax burden on fixed as-set investments – the effective tax rates. Despite the relevance of studying the impact of taxation on investment, only some empirical research has been accumulated currently, due to the complexities of measuring the effective tax rates. Therefore, this article is dedicated to the algorithm for calculating effective marginal tax rates based on the existing methodologies. The author’s calculations are based on the specified methodology, which allows estimating the actual tax burden on business investment. The calculation has important practical significance as it allows determining the profitability of in-vestments financed by different sources.
Keywords: effective marginal tax rate, tax burden, fixed asset investments
JEL: H25, H32
Article in Ukrainian (pp. 21 - 32) | Download | Downloads :914 |
REFERENCES ▼
2. Yefymenko, T. I. (2012). Fiscal space crisis management. Kyiv: DNNY "Akademiya Finansovogo Upravlinnya" [in Ukrainian].
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№ 2/2019
1Institute for Economics and Forecasting, NAS of Ukraine
Investing in early childhood development in the context of reforming educational funding in Ukraine
Ekon. prognozuvannâ 2019; 2:67-86 | https://doi.org/10.15407/eip2019.02.067 |
ABSTRACT ▼
The world community agrees on the conceptualizing nature of early childhood development. This was formulated in the Incheon Declaration and in the 2030 Agenda for Sustainable Development. The most significant part of the early development concept is the pre-primary education, which covers early childhood educational development and pre-school programs. Society’s investments in early childhood development are highly profitable as resources spent are much less than the return from them: according to some estimates, $1 spent on pre-primary education can gain from $4 to $17 of social return.
At the same time, financial resources, that countries can spent on education, are limited, especially after the latest financial crisis. In Ukraine, the situation is worsened by the domestic socio-economic crisis of 2013–2014. The article aims at grounding the ways of pre-primary education financing in Ukraine in the context of the implementation of early childhood development concept. The author assesses financial support for childcare, early childhood education and pre-school education programs in different countries. The comparative analysis showed a low level of financing and a negative trend in Ukraine, in particular compared with the neighboring EU-countries such as Poland, Slovakia, Hungary and Romania. This indicates a low financial viability of providing quality pre-school education services in Ukraine. If the trend remains, Ukraine will lag behind the average indicators of social returns from pre-school education, especially in comparison with developed economies.
The author substantiates the expediency of applying in Ukraine the measures aimed at supporting licensed private pre-school education institutions, in particular, simplifying the procedures for starting pre-school educational activities, state participation in financing licensed private pre-school institutions and applying innovative schemes for financing pre-school education based on public-private partnership.
Keywords: public funding of education, early childhood development investment, productive public spending, public support for families with children
JEL: E620, H520, I220, I280
Article in Ukrainian (pp. 67 - 86) | Download | Downloads :793 |
REFERENCES ▼
2. Van Belle, Janna (2016). Early Childhood Education and Care and its long-term effects on educational and labour market outcomes. European Union.
3. Psacharopoulos, G., Patrinos, H. (2004). Returns to Investment in Education: A Further Update. Education Economics, 12: 2. doi: doi.org/10.1080/0964529042000239140
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5. Emde, R., Robinson, J. (2000). Guiding principles for a theory of early intervention: A developmental-psychoanalytic perspective. Handbook of early childhood intervention. New York. doi: doi.org/10.1017/CBO9780511529320.010
6. Farah, M.J., Shera, D.M., Savage, J.H., Betancourt, L., Giannetta, J.M., Brodsky, N.L., Malmud, E.K., Hurt, H. (2006).Childhood poverty: specific associations with neurocognitive development. Brain Res. doi: doi.org/10.1016/j.brainres.2006.06.072
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№ 2/2020
1Institute for Economics and Forecasting, NAS of Ukraine
STATE FUNDING OF EDUCATION AS A FACTOR OF ECONOMIC GROWTH
Ekon. prognozuvannâ 2020; 2:97-119 | https://doi.org/10.15407/eip2020.02.097 |
ABSTRACT ▼
The main approaches to the analysis of the impact of education on economic growth consist in assessing the connection between economic growth indicators (GDP/GDP growth per capita) and three groups of educational indicators: quantitative ones (educational attainment – coverage of population by an education level), qualitative ones (standardized grades of students) and the amounts of educational funding. At the same time, educational attainment and the quality of knowledge obtained depend on the amount of educational funding. The article proves that there is a significant positive relationship between indicators of state funding of higher and secondary education per student and a country’s total factor productivity. At the same time, there is no unified optimal scheme for the distribution of state funding between the education levels: to accelerate the pace of economic growth, some countries prioritize primary education, others – secondary or higher education. As stated in the article, this depends on the country’s technological level, the existing educational and professional structure of human capital, and such contextual factors, as the quality of institutions in the country. The article discusses practical approaches to financing various levels of education at the expense of public and private funds, where the latter are presented in the context of private funds, and state transfers to families with students – in public to private transfers. The article concludes that the leveling structure of state educational funding – both direct and in the form of public to private transfers – indicates prioritization of the specific educational and professional composition of human capital. The results of the study indicate the need to harmonize approaches to budgetary processes in the field of educational funding with a country’s technological, qualificational, and institutional prerequisites, as well as with strategic forecasts of the socio-economic development of national economies.
Keywords:state funding of education, budget space, public to private transfers, economic growth, total factor productivity, world technological frontier
JEL: H41, H52, I22, O23, O47
Article in Ukrainian (pp. 97 - 119) | Download | Downloads :526 |
REFERENCES ▼
2.Hanushek, Eric A., and Kimko, Dennis D. (2000, December). Schooling, labor force quality, and the growth of nations. American Economic Review, 90: 5, 1184-1208. doi.org/10.1257/aer.90.5.1184
3.Hanushek, Eric, Jamison, Dean T., Jamison, Eliot A. and Wößmann, Ludger, (2008). Education and economic growth: It’s not just going to school, but learning something while there that matters. Munich Reprints in Economics / University of Munich, Department of Economics. Retrieved from EconPapers.repec.org/RePEc:lmu:muenar:20467
4.Benhabib, Jess, and Spiegel, M.M. (1994). The Role of Human Capital in Economic Development Evidence from Aggregate Cross-Country Data. Journal of Monetary Economics, 34 (2), 143-173. doi.org/http://dx.doi.org/10.1016/0304-3932(94)90047-7
5.Griffith, Rachel, Redding, Stephen, and Van Reenen, John (2004). Mapping the Two Faces of R&D: Productivity Growth in a Panel of OECD Industries. The Review of Economics and Statistics, 86 (4), 883-95. doi.org/10.1162/0034653043125194
6.Bronzini, Raffaello, and Piselli, Paolo (2009). Determinants of Long-Run Regional Productivity with Geographical Spillovers: The Role of R&D, Human Capital and Public Infrastructure. Regional Science and Urban Economics, 39 (2), 187-99. doi.org/10.1016/j.regsciurbeco.2008.07.002
7.Andrés, Erosa, Koreshkova, Tatyana, and Restuccia, Diego (2010). How Important Is Human Capital? A Quantitative Theory Assessment of World Income Inequality. Review of Economic Studies, 77 (4), 1421-1449. doi.org/10.1111/j.1467-937X.2010.00610.x
8.Krueger, Alan and Lindahl, Mikael (2001, December). Education for Growth: Why and For Whom? Journal of Economic Literature, 39, 1101-1136. doi.org/10.1257/jel.39.4.1101
9.Sala-i-Martin, Xavier, Doppelhofer, Gernot, and Miller, Ronald I. (2004, September). Determinants of Long-Term Growth: A Bayesian Averaging of Classical Estimates (BACE) Approach. American Economic Review, 94: 4, 813-835. doi.org/10.1257/0002828042002570
10.Zheng, Wei, and Rui, Hao (2011). The Role of Human Capital in China’s Total Factor Productivity Growth: A Cross-Province Analysis. The Developing Economies, 49 (1), 1-35. doi.org/10.1111/j.1746-1049.2010.00120.x
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12.Barro, R. and Lee, J.-W. (2013). A New Data Set of Educational Attainment in the World, 1950-2010. Journal of Development Economics, 104, 184-198. doi.org/10.1016/j.jdeveco.2012.10.001
13.Congleton, R.D. (2001, July). Vito Tanzi and Ludger Schuknecht, Public Spending in the 20th Century A Global Perspective. Public Choice, 108: 1-2, 197-200. doi.org/10.1023/A:1017578302202
14.The World Bank Group. Education Statistics. Retrieved from databank.worldbank.org/source/education-statistics-%5E-all-indicators#
15.Mandl, U., Dierx, A., Ilzkovitz, F. (2008). The effectiveness and efficiency of public spending. Retrieved from ec.europa.eu/economy_finance/publications/pages/publication11902_en.pdf
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18.Aghion, Ph., Howitt, P. (2006). Appropriate growth policy: A unifying framework. Journal of the European Economic Association, 4: 2-3, 269-314. doi.org/10.1162/jeea.2006.4.2-3.269
19.Acemoglu, Daron, Aghion, Philippe, Zilibotti, Fabrizio (2006, March 1). Distance to Frontier, Selection, and Economic Growth. Journal of the European Economic Association, 4: 1, 37-74. doi.org/10.1162/jeea.2006.4.1.37
20.Feenstra, Robert C., Inklaar, Robert and Timmer, Marcel P. (2015). The Next Generation of the Penn World Table. American Economic Review, 105(10), 3150-3182. doi.org/10.1257/aer.20130954
21.Vandenbussche, Jérôme, Aghion, Philippe, and Meghir, Costas (2006, June). Growth, Distance to Frontier and Composition of Human Capital. J Econ Growth, 11 (2), 97-127. Retrieved from dash.harvard.edu/bitstream/handle/1/12490648/Distance%20to%20Frontier,%20Growth,%20and%20the%20Composition%20of%20Human%20Capital.pdf;jsessionid=7069731AA09657D272C08B7D373B13A0?sequence=1
22.Robinson, James A., Acemoglu, Daron, and Johnson, Simon (2005). Institutions as a Fundamental Cause of Long-Run Growth. Handbook of Economic Growth, 1A, 386-472.
23.Pritchett, Lant. (2001). Where Has All the Education Gone? World Bank Economic Review, 15 (3), 367-91.doi.org/10.1093/wber/15.3.367
24.Benkard, C. Lanier (2000). Learning and Forgetting: The Dynamics of Aircraft Production. American Economic Review, 90(4), 1034-54. doi.org/10.1257/aer.90.4.1034
25.Patrinos, Harry Anthony (2020). The Learning Challenge in the 21st Century (English). Policy Research Working Paper / World Bank, WPS 9214. Washington, D.C.: World Bank Group. doi.org/10.1596/1813-9450-9214
26.Nazukova, Nataliia (2019). Investing in early childhood development in the context of reforming educational funding in Ukraine. Economy and forecasting, 2, 66-84. doi.org/10.15407/econforecast2019.02.066
27.Djankov, Simeon; Saliola, Federica; Chen, Rong - DECID; Connon, Davida Louise; Cusolito, Ana Paula; Gentilini, Ugo; Islam, Asif Mohammed; Sabarwal, Shwetlena; Santos, Indhira Vanessa; Zheng, Yucheng (2018). World Development Report 2019 : The Changing Nature of Work: Main Report (Chinese). Washington, D.C.: World Bank Group. Retrieved from documents.worldbank.org/curated/en/920551538153132300/Main-Report
№ 3/2021
1Institute for Economics and Forecasting, NAS of Ukraine
A TOOLKIT FOR ASSESSING THE DIRECTIONS OF BUDGET FINANCING OF EDUCATION IN POST-CRISIS CONDITIONS
Ekon. prognozuvannâ 2021; 3:118-130 | https://doi.org/10.15407/eip2021.03.118 |
ABSTRACT ▼
Public financing of education is one of the most important fiscal instruments for responding to the challenges of post-pandemic economic recovery. Investments in higher and vocational education form the basis for the growth of total factor productivity, and therefore economic growth. At the same time, in the context of austerity, which will determine the directions of the budgetary policy of developing countries in the medium term, the key directions of fiscal intensification of the factors of economic growth require identification. It is proposed to include indicators of return on investments in various levels of education to the toolkit for assessing the directions of state financing of education as one of the most important factors of post-pandemic economic recovery in conditions of austerity. Differences in estimated returns from different educational levels can be taken into account in the development of public policy for financing education. The article offers an approbation for Ukraine of the approach of the Center for European Economic Research for calculating the return on investment in higher and vocational education. A feature of the proposed approach is the ability to simulate a sufficient amount of data on revenues of individuals in conditions of limited information. The calculations in the article are based, in addition to data on the level of wages of persons with higher and vocational education, on the amount of budgetary expenditures on education throughout the course of study per student, personal income tax rates, unemployment benefits and state social assistance per person. The proposed approach makes it possible to carry out scenario estimates of the return on investment in education based on macroeconomic forecasts and taking into account changes in tax legislation. It is found that in Ukraine the return on investment in higher and vocational education corresponds to the average values of the corresponding indicators for the OECD countries. The author outlines the guidelines of the proposed methodological approach and prospective areas for its application.
The publication prepared within the research project on "The Fiscal Space Development for Economic Growth" (SR No. 0119U003650).
Keywords:public funding of education, return on investment in education, economic crisis, COVID-19 pandemic, state aid, tax revenues
JEL: H52, I22, I26, R15
Article in Ukrainian (pp. 118 - 130) | Download | Downloads :364 |
REFERENCES ▼
2. International Monetary Fund (2020, October). World Economic Outlook: A Long and Difficult Ascent. Washington, DC.
3. Psacharopoulos, George & Patrinos, Harry Anthony (2018). Returns to investment in education: a decennial review of the global literature. Education Economics, 26:5, 445-458. Retrieved from www.researchgate.net/publication/325629937_Returns_to_investment_in_education_a_decennial_review_of_the_global_literature; doi.org/10.1080/09645292.2018.1484426
4. Psacharopoulos, G. (1995). The Profitability of Investment in Education: Concepts and Methods. World Bank, Human Capital Development and Operations Policy, Working Papers, 63.
Retrieved from www.researchgate.net/publication/325629937_Returns_to_investment_in_education_a_decennial_review_of_the_global_literature
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6. Trostel, P.A. (2010). The Fiscal Impacts of College Attainment. Research in Higher Education, 51(3), 220-247. doi.org/10.1007/s11162-009-9156-5
7. OECD (2020). Education at a Glance 2020: OECD Indicators. doi.org/10.1787/69096873-en
8. Flannery, D., and O'Donoghue, C. (2016). Utilizing Microsimulation to Estimate the Private and Fiscal Returns to Education: Ireland 1987-2011. The Manchester School, 84(1), 55-80. doi.org/10.1111/manc.12088
9. O'Donoghue, C. (1999). Estimating the Rate of Return to Education using Microsimulation. Economic and Social Review, 30(3), 249-266.
10. De la Fuente, A. and Jimeno, J. F. (2009). The Private and Fiscal Returns to Schooling in the European Union. Journal of the European Economic Association, 7(6), 1319-1360. doi.org/10.1162/JEEA.2009.7.6.1319
11. Pfeiffer, Friedhelm & Stichnoth, Holger (2015). Fiskalische und individuelle Bildungsrenditen: Aktuelle Befunde für Deutschland. ZEW Discussion Papers 15-010. ZEW - Leibniz Centre for European Economic Research. doi.org/10.1515/pwp-2015-0023 [in German].
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