Douglas Bernheim, B. - In: Handbook of public economics : volume 3, (pp. 1173-1249). 2002
In this survey, I summarize and evaluate the extant literature concerning taxation and personal saving. I describe the … theoretical models that economists have used to depict saving decisions, and I explore the positive and normative implications of … of saving. The central normative question is whether and to what extent it is desirable to tax the economic returns to …