Taxation and the household saving rate: evidence from OECD countries

PSL Quarterly Review

卷:53

关键词: Consumption;    Revenue;    Saving;    Tax;    Taxation;    Taxes;   

DOI  :  

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown