This study tries to find regularities on empirical facts that demonstrate the intervention to achieve competitiveness, with the main axis and Human Capital as an instrument the income tax by allowing within the structure of the latter deduction and / or give a credit for continuous learning. Research on the assumption that the incentives granted by the State from the application are more efficient than those granted from the offer. The income tax is only one of the tools that we have to encourage the demand side. In this sense, our investigation of the following questions What is the relationship between incentives in the income tax for continuous learning of individuals and human capital development, in a competitive and changing? How to measure the relationship between income tax and human capital development? How efficiently can finance in developing human capital?, From Popperian met...