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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 Banca Nazionale del Lavoro Quarterly Review.

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

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Handle: RePEc:psl:bnlqrr:2000:12

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Related research

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

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  1. 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.
  2. Paul R. Masson & Tamim Bayoumi & Hossein Samiei, 1995. "International Evidenceon the Determinants of Private Saving," IMF Working Papers 95/51, International Monetary Fund.
  3. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August.
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Cited by:
  1. Hélène Poirson, 2006. "The Tax System in India," IMF Working Papers 06/93, International Monetary Fund.

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