the disincentives for individuals to invest in education and training that are created by ihe general design of the tax system can be mitigated with targeted tax concessions in most oecd countries employers may fully deduct the costs of employersponsored training for incometax purposes in the year the costs are incurred such expensing is similar to business expenditure on intangibles such as advertising and rd but more generous than investment in buildings and machinery where tax relief is spread over time in line with the assumed rale of depreciation of assets