Tanzi, Vito; Zee, Howell H. - In: Banca Nazionale del Lavoro Quarterly Review 53 (2000) 212, pp. 31-43
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...
