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

Roger S. Smith
Additional contact information
Roger S. Smith: International Monetary Fund

IMF Staff Papers, 1990, vol. 37, issue 1, 1-70

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.

Date: 1990
References: Add references at CitEc
Citations: View citations in EconPapers (13)

Downloads: (external link)
http://www.jstor.org/stable/3867303?origin=pubexport main text (application/pdf)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:imfstp:v:37:y:1990:i:1:p:1-70

Ordering information: This journal article can be ordered from
http://www.springer. ... cs/journal/41308/PS2

Access Statistics for this article

More articles in IMF Staff Papers from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().