Taxation and the Household Saving Rate : Evidence from OECD Countries /

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 affe...

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Détails bibliographiques
Auteur principal: Zee, Howell
Autres auteurs: Tanzi, Vito
Format: Revue
Langue:English
Publié: Washington, D.C. : International Monetary Fund, 1998.
Collection:IMF Working Papers; Working Paper ; No. 1998/036
Accès en ligne:Full text available on IMF
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520 3 |a 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. 
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