Dar, Amit2012-08-132012-08-132004-04https://hdl.handle.net/10986/11810This note examines one of the most commonly used techniques for generating resources from employers - payroll levies. In many countries payroll taxes on enterprises (with reimbursement for training undertaken) have become a significant source of financing for skills training, both in specialized training institutions and in enterprises.CC BY 3.0 IGOTRAINING LEVIESEVALUATIONSDEVELOPING COUNTRIESFINANCINGTRAININGEMPLOYERSEMPLOYEESFINANCING POLICYVOCATIONAL EDUCATIONBENEFICIARIESINCENTIVESRESOURCESPAYROLL LEVIESREIMBURSEMENTSWorld Bank10.1596/11810