OECD (2000)

B3
Public Subsidies to Households
Data on tax reductions
and subsidies at
the tertiary level
by category of subsidy
are based on a special
survey carried out
among OECD Member
countries in 1999.
Public subsidies reported in this indicator have been included in
Indicator B1. Tax reductions contingent upon student status are excluded from
other indicators. Values in Indicator B1 may therefore be smaller than in this
indicator. Data obtained by the special survey on public subsidies are fully
comparable with the data reported in the UOE Data Collection. Data from the
two surveys can therefore be reported together. Total public expenditure on
education, used as basis for Tables B3.1a, B3.1b and B3.2, excludes tax
reductions. Therefore, for countries that report tax reductions, the sum of all
categories of subsidy plus direct expenditure on educational institutions
exceeds 100 per cent.
Subsidies include the value of special subsidies provided to students,
either in cash or in kind. Expenditure on student loans has been reported on a
gross basis – that is, without subtracting or netting out repayments or interest
payments from the borrowers (students or households). This is because the
gross amount of loans including scholarships and grants is the relevant variable
for measuring financial aid to current participants in education.
© OECD 2000
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