Taxation and the household saving rate: evidence from OECD countries

Vito Tanzi and Howell Zee
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Vito Tanzi: International Monetary Fund, Washington (USA)

Banca Nazionale del Lavoro Quarterly Review, 2000, vol. 53, issue 212, 31-43

Abstract: 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.

Keywords: Consumption; Revenue; Saving; Tax; Taxation; Taxes (search for similar items in EconPapers)
JEL-codes: E21 H24 H31 (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (2)

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Related works:
Journal Article: Taxation and the household saving rate: evidence from OECD countries (2000)
Working Paper: Taxation and the Household Saving Rate: Evidence from OECD Countries (1998)
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