Resumo

DONESCHI, Andrea; NOVAS, Victoria  e  VELAZQUEZ, Cecilia. Graduate tax in Uruguay: Redesign of the Fondo de Solidaridad . Pág. Educ. [online]. 2014, vol.7, n.1, pp.88-90. ISSN 1688-7468.

Uruguay is the only country where graduates from public tertiary education finance part of the system via a contribution for student scholarships (Fondo de Solidaridad) and university budget (Adicional). This contribution varies according the length of their career. We propose alternative payment schemes considering the graduate's ability to pay, approaching to a Graduate Tax scheme. The total contribution a representative agent would pay to the Fondo during his working life covers, at most, 17,6% of a graduate training cost and is strongly smaller than tuition fees in private institutions. Also, the burden of the payment is not enough to offset the returns of investment in tertiary education. Finally, alternative payment schemes reduce income inequality

Palavras-chave : tertiary education; financing; Fondo de Solidaridad; graduate tax; internal rate of return.

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