Corporate Taxes and Household Saving: Panel Evidence From Five OECD Countries

A test of the ‘corporate veil’ hypothesis using a panel set of annual observations over the period 1980-93 for five OECD countries (the United States, Japan, France, the United Kingdom and Canada) suggests that households pierce the corporate veil but not fully, wjth each additional $1 of corporate saving raising total private saving by around 52 cents.

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Year of publication:	1998
Authors:	Thornton, John
Published in:	Economia Internazionale / International Economics. - Camera di Commercio di Genova. - Vol. 51.1998, 2, p. 279-283
Publisher:	Camera di Commercio di Genova

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Type of publication:	Article
Classification:	E21 - Consumption; Saving ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008506748