I.B.M. Plan Ties Training and Accounts.

I.B.M. is by no means alone in pushing for tax change. A policy paper last month by three academics — Grant Aldonas of the Center for Strategic and International Studies, Robert Z. Lawrence of Harvard’s Kennedy School of Government, and Matthew J. Slaughter of the Tuck School of Business at Dartmouth — recommended, among other measures, that Congress approve full deductibility for training expenses by individuals, “even when directed at preparation for an entirely new career.”

The report, “Succeeding in the Global Economy: A New Policy Agenda for the American Worker,” was sponsored by the Financial Services Forum, an organization of chief executives of the largest commercial banks, investment banks and insurers.

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