Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. Specifically, we employ a regression kink and regression discontinuity design as jumps in tax bracket rates generate...

The purpose of the paper is to explain why and how American universities have taken the lead in continuing education compared to their European counterparts. In a first step we will discuss different notions of continuing education and develop an analytical framework to handle its various forms....