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Taxation and the household saving rate: evidence from OECD countries

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Author Info

  • Vito Tanzi

    (International Monetary Fund, Washington (USA))

  • Howell H. Zee

    (International Monetary Fund, Washington (USA))

Abstract

This 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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File URL: http://ojs.uniroma1.it/index.php/PSLQuarterlyReview/article/view/10345/10250
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Bibliographic Info

Article provided by Banca Nazionale del Lavoro in its journal BNL Quarterly Review.

Volume (Year): 53 (2000)
Issue (Month): 212 ()
Pages: 31-43

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Handle: RePEc:psl:bnlaqr:2000:12

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Related research

Keywords: Consumption; Revenue; Saving; Tax; Taxation; Taxes;

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References

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  1. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August.
  2. Masson, Paul R & Bayoumi, Tamim & Samiei, Hossein, 1998. "International Evidence on the Determinants of Private Saving," World Bank Economic Review, World Bank Group, vol. 12(3), pages 483-501, September.
  3. Bhargava, A & Franzini, L & Narendranathan, W, 1982. "Serial Correlation and the Fixed Effects Model," Review of Economic Studies, Wiley Blackwell, vol. 49(4), pages 533-49, October.
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Cited by:
  1. Karine Berger & Aurélien Daubaire, 2003. "L'évolution du taux d'épargne des ménages dans quelques pays de l'OCDE une interprétation basée sur les déterminants de moyen terme," Revue d'économie politique, Dalloz, vol. 0(6), pages 829-849.
  2. World Bank, 2011. "Turkey - Country Economic Memorandum (CEM) : Sustaining High Growth - The Role of Domestic savings : Synthesis Report," World Bank Other Operational Studies 12264, The World Bank.
  3. Hélène Poirson, 2006. "The Tax System in India: Could Reform Spur Growth?," IMF Working Papers 06/93, International Monetary Fund.
  4. Howell H. Zee & Vito Tanzi, 2000. "Tax Policy for Emerging Markets - Developing Countries," IMF Working Papers 00/35, International Monetary Fund.

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