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Taxation and the Household Saving Rate
Mr. Howell H. ZeeMr. Vito Tanzi
其他書名
Evidence From Oecd Countries
出版International Monetary Fund, 1998-03-01
主題Business & Economics / Economics / MacroeconomicsBusiness & Economics / Economics / GeneralBusiness & Economics / International / Economics
ISBN145189290X9781451892901
URLhttp://books.google.com.hk/books?id=0EJTCMx6UPQC&hl=&source=gbs_api
註釋This paper analyzes anew the relationship between taxation and the household saving rate. On the basis of standard savings and tax revenue data from, it provides compelling and robust 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.