Have you looked at or got any papers on the Hungarian vocational flat tax?
Everyone in Hungary pays a 2.4% flat tax on their income used solely for a vocational training fund. Productivity is growing at the highest rate in Europe, gross wages up by 14.5% YoY and unemployment is now 4.2%, down from 12% 3 years ago. I think 3% of the workforce is actively involved in a program of which a third (?) are full-time training.