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Factors Affecting Saving, Policy Tools, and Tax Reform: A Review

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  • Roger S. Smith

    (International Monetary Fund)

Abstract

The literature on factors affecting saving and capital formation in industrialized countries is reviewed, and measurement problems are examined. The effect on the saving rate of real rates of return, income redistribution, allocation of saving between corporations and individuals, growth of public and private pension plans, tax incentives, the bequest motive, energy prices, and inflation is considered, and the limited tools available to policymakers to affect savings are discussed. Finally, the extent to which recent tax reforms in a number of countries have been affected by the desire to increase saving is reviewed.

Suggested Citation

  • Roger S. Smith, 1990. "Factors Affecting Saving, Policy Tools, and Tax Reform: A Review," IMF Staff Papers, Palgrave Macmillan, vol. 37(1), pages 1-70, March.
    • Handle: RePEc:pal:imfstp:v:37:y:1990:i:1:p:1-70
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    Citations

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    Cited by:

    1. Starck, Christian, 1990. "Interest rate elasticity of aggregate consumption : a time varying parameter approach," Research Discussion Papers 28/1990, Bank of Finland.
    2. Shoshana Amyra Grossbard & Alfredo Marvão Pereira, 2013. "Savings and Economies of Marriage: Intra-Marriage Financial Distributions as Determinants of Savings," Working Papers 95, Department of Economics, College of William and Mary.
    3. Shoshana Amyra Grossbard & Alfredo Marvao Pereira & Shoshana Grossbard, 2010. "Will Women Save more than Men? A Theoretical Model of Savings and Marriage," CESifo Working Paper Series 3146, CESifo.
    4. Conway, Patrick, 1995. "Saving in transition economies : the summary report," Policy Research Working Paper Series 1509, The World Bank.
    5. repec:zbw:bofrdp:1990_028 is not listed on IDEAS
    6. Gilles Bérubé & Denise Côté, 2000. "Long-Term Determinants of the Personal Savings Rate: Literature Review and Some Empirical Results for Canada," Staff Working Papers 00-3, Bank of Canada.
    7. Stephanie Seguino & Maria Sagrario Floro, 2003. "Does Gender have any Effect on Aggregate Saving? An empirical analysis," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(2), pages 147-166.
    8. Søren Nielsen, 1994. "Social security and foreign indebtedness in a small open economy," Open Economies Review, Springer, vol. 5(1), pages 47-63, March.
    9. Martin Beznoska & Richard Ochmann, 2013. "The interest elasticity of household savings: a structural approach with German micro data," Empirical Economics, Springer, vol. 45(1), pages 371-399, August.
    10. Starck, Christian, 1990. "The Interest rate elasticity of aggregate consumption: a time varying parameter approach," Bank of Finland Research Discussion Papers 28/1990, Bank of Finland.
    11. Floro, Maria & Seguino, Stephanie, 2002. "Gender effects on aggregate saving: A Theoretical and Empirical Analysis," MPRA Paper 6541, University Library of Munich, Germany, revised Dec 2000.
    12. Maxime Desmarais-Tremblay & François Vaillancourt, 2011. "Le bilan des particuliers au Canada : évolution et analyse," CIRANO Project Reports 2011rp-17, CIRANO.
    13. M. Akbar Akhtar & Ethan S. Harris, 1992. "The supply-side consequences of U.S. fiscal policy in the 1980s," Quarterly Review, Federal Reserve Bank of New York, vol. 17(Spr), pages 1-20.
    14. Koskela, Erkki & Virén, Matti, 1991. "Household saving, interest rates, inflation and taxation: some cross-country evidence," Bank of Finland Research Discussion Papers 10/1991, Bank of Finland.

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