Graduate tax in Uruguay: Redesign of the Fondo de Solidaridad.
Impuesto al grauado en Uruguay: reformulación del Fondo de Solidaridad
| 2015 | |
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financiamiento educación terciaria fondo de solidaridad impuesto al graduado tasa interna de retorno tertiary education financing fondo de solidaridad graduate tax internal rate of return |
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| Español | |
| Universidad Católica del Uruguay | |
| LIBERI | |
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https://revistas.ucu.edu.uy/index.php/paginasdeeducacion/article/view/580
https://hdl.handle.net/10895/3829 |
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| Acceso abierto |
| Sumario: | ABSTRACT. Uruguay is the only country where graduates from public tertiary education finance part of the system via a contribution for student scholarships (Fondo de Solidaridad) and university budget (Adicional). This contribution varies according the length of their career. We propose alternative payment schemes considering the graduate's ability to pay, approaching to a Graduate Tax scheme. The total contribution a representative agent would pay to the Fondo during his working life covers, at most, 17,6% of a graduate training cost and is strongly smaller than tuition fees in private institutions. Also, the burden of the payment is not enough to offset the returns of investment in tertiary education. Finally, alternative payment schemes reduce income inequality. |
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