Corporate Taxes and Household Saving: Panel Evidence From Five OECD Countries
AbstractA 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 InfoArticle provided by Camera di Commercio di Genova in its journal Economia Internazionale / International Economics.
Volume (Year): 51 (1998)
Issue (Month): 2 ()
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Find related papers by JEL classification:
- E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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