Taxation and the household saving rate: evidence from OECD countries
| Autor: | Vito Tanzi, Howell H. Zee |
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| Jazyk: | angličtina |
| Rok vydání: | 2000 |
| Předmět: | |
| Zdroj: | PSL Quarterly Review, Vol 53, Iss 212, Pp 31-43 (2000) |
| Druh dokumentu: | article |
| ISSN: | 2037-3635 2037-3643 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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