Taxation and the household saving rate: evidence from OECD countries
AbstractThis paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from a sample of OECD countries, it provides compelling empirical evidence of a powerful impact of taxes on household savings. In particular, income taxes are shown to affect negatively the household saving rate much more than consumption taxes.
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Bibliographic InfoArticle provided by Banca Nazionale del Lavoro in its journal BNL Quarterly Review.
Volume (Year): 53 (2000)
Issue (Month): 212 ()
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Other versions of this item:
- Vito Tanzi & Howell H. Zee, 2000. "Taxation and the household saving rate: evidence from OECD countries," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 53(212), pages 31-43.
- E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
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- Masson, Paul R & Bayoumi, Tamim & Samiei, Hossein, 1998.
"International Evidence on the Determinants of Private Saving,"
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- HÃ©lÃ¨ne Poirson, 2006. "The Tax System in India," IMF Working Papers 06/93, International Monetary Fund.
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