From birth until leaving full-time education, an individual will be a net fiscal cost,
due to the costs of providing education and other services. But once an individual
enters the labour market they are likely to make a net fiscal contribution, as taxes
paid will usually exceed the cost of services consumed. This will depend on the
employment rate, level of earnings and amount of services consumed. Finally,
upon retirement an individual is likely to be a net burden again, as they are
receiving pensions and often require greater use of medical services.