In the light of increases in the cost of acquiring an education prior to entering the workforce in spite of government recognition of the necessity for education, it is time to consider using the tax system to encourage people to spend money on education. This comment introduces the concept of amortising higher educatino expenses over their useful life. This would involve recognising that education to acquire a skill is a capital asset distinct from the revenue-related expenditure on education to maintain such a skill.
"A Tax Incentive for the Clever Country?,"
Revenue Law Journal: Vol. 2
, Article 5.
Available at: https://epublications.bond.edu.au/rlj/vol2/iss2/5