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Taxation and the Household Saving Rate

Taxation and the Household Saving Rate »

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

Volume/Issue: 1998/36

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1998

ISBN: 9781451845426

Keywords: consumption tax, consumption taxes, disposable income, tax revenue/gdp, income effect

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 powerf...

The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters »

Source: The Value Added Tax and Growth: Design Matters

Volume/Issue: 2019/96

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Atsuyoshi Morozumi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

ISBN: 9781498312233

Keywords: Tax revenue, Tax evasion, Revenue measures, Tax collection, Income taxes, VAT, Economic growth, Standard rate, C-efficiency, Base broadening

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run g...

Taxation and the Household Saving Rate
			: Evidence from OECD Countries

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

Volume/Issue: 1998/36

Series: IMF Working Papers

Author(s): Howell Zee , and Vito Tanzi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1998

DOI: http://dx.doi.org/10.5089/9781451845426.001

ISBN: 9781451845426

Keywords: consumption tax, consumption taxes, disposable income, tax revenue/gdp, income effect

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 powerf...

The Value Added Tax and Growth: Design Matters

The Value Added Tax and Growth: Design Matters »

Volume/Issue: 2019/96

Series: IMF Working Papers

Author(s): Santiago Acosta Ormaechea , and Atsuyoshi Morozumi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 07 May 2019

DOI: http://dx.doi.org/10.5089/9781498312233.001

ISBN: 9781498312233

Keywords: Tax revenue, Tax evasion, Revenue measures, Tax collection, Income taxes, VAT, Economic growth, Standard rate, C-efficiency, Base broadening

Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run g...