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Corporate Taxes and Household Saving: Panel Evidence From Five OECD Countries

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  • Thornton, John

    ()
    (Bangor Business School, Bangor University)

Abstract

A test of the ‘corporate veil’ hypothesis using a panel set of annual observations over the period 1980-93 for five OECD countries (the United States, Japan, France, the United Kingdom and Canada) suggests that households pierce the corporate veil but not fully, wjth each additional $1 of corporate saving raising total private saving by around 52 cents.

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Bibliographic Info

Article provided by Camera di Commercio di Genova in its journal Economia Internazionale / International Economics.

Volume (Year): 51 (1998)
Issue (Month): 2 ()
Pages: 279-283

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Handle: RePEc:ris:ecoint:0310

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