Subsidies for employee training
a case review for future decisions
Keywords:
Subsídios, Incentivos Fiscais, TreinamentoAbstract
Do training grants increase the total hours of training for employees of subsidized companies? The objective of this technical article is to answer this question in an exemplified way, with empirical evidence based on the study by Holzer, Block, Cheatham and Knott (1993). This research was developed to understand the effects of subsidies that governments offer to companies, more specifically, to verify if the subsidies are efficient and meet the purposes for which they were developed. To understand the issues mentioned, it used information from 157 companies in Michigan, USA, in which 66 subsidized and 91 non-subsidized, the model used was based on multiple regression. The results suggest that companies that received subsidies increased training hours per employee. This research contributes to the literature on tax incentives, in addition to presenting the factors that companies should consider when receiving tax incentives from the government.
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