Beyond windfall gains: The redistribution of apprenticeship costs and vocational education of care workers
研究德国护理行业学徒税改革对培训活动的影响，发现门诊护理机构雇佣新学徒的概率和数量增加，住院护理机构仅在集约边际上有反应。
Abstract In many countries, training subsidies and levy schemes are used to tackle the problem that company‐based provision of apprenticeship training is low. In this paper, we consider the introduction of a levy scheme in the care sector and estimate the causal effect exerted by substantial redistribution of care worker apprenticeship costs on the training activity of care facilities. We exploit the fact that the underlying apprenticeship levy was introduced across the German federal states at different points in time. For ambulatory care, we find a positive effect on the probability of hiring new apprentices and on the number of new apprentices. Inpatient care facilities react only at the intensive margin. This suggests that the positive effects in this sector are driven mainly by facilities that have already provided training slots before the reform.