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

Factors Affecting Saving, Policy tools, and Tax Reform: A Review »

Source: Factors Affecting Saving, Policy tools, and Tax Reform : A Review

Volume/Issue: 1989/47

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 1989

ISBN: 9781451972757

Keywords: private saving, tax reform, retirement, pension, pensions

This paper reviews the literature on factors which affect saving and capital formation in industrialized countries. Problems of measurement are briefly examined. Evidence of the effect on the rate of saving of real...

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

Factors Affecting Saving, Policy tools, and Tax Reform : A Review »

Volume/Issue: 1989/47

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 May 1989

DOI: http://dx.doi.org/10.5089/9781451972757.001

ISBN: 9781451972757

Keywords: private saving, tax reform, retirement, pension, pensions

This paper reviews the literature on factors which affect saving and capital formation in industrialized countries. Problems of measurement are briefly examined. Evidence of the effect on the rate of saving of real...

The Taxation of Financial Assets
			: A Survey of Issues and Country Experiences

The Taxation of Financial Assets : A Survey of Issues and Country Experiences »

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

DOI: http://dx.doi.org/10.5089/9781451846515.001

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...

The Taxation of Financial Assets

The Taxation of Financial Assets »

Source: The Taxation of Financial Assets : A Survey of Issues and Country Experiences

Volume/Issue: 1995/46

Series: IMF Working Papers

Author(s): John King , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 1995

ISBN: 9781451846515

Keywords: tax treatment, tax rates, tax rate, pension, tax systems

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in OECD countries that affect the overall “tax wedge” between p...