Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via postsecondary education are estimated … reduced the tax disincentive for investment in human capital. Effective subsidy rates also declined as public spending did not … keep pace with rising tuition fees. The change on the tax side was strong enough to dominate the subsidy reduction …

Australia. It seeks to identify stresses and challenges to this sector in Canada. The study also seeks to offer possible lessons … for the direction of higher education policy in Australia and to raise concerns for the direction in Canada. The focus of … examines some background influences on the higher education sector in both Australia and Canada. Section 5 then raises concerns …