Taxation of Household Savings

Taxation of Household Savings PDF Author: Collectif
Publisher: OECD
ISBN: 9264299572
Category : Business & Economics
Languages : en
Pages : 240

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Book Description
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank accounts, bonds, shares, private pensions and housing) to assess the impact of these approaches on savings behaviour. It examines asset holdings across income and wealth distributions to help assess the distributional impact of savings taxation, and discusses recent changes in the exchange of information for tax purposes between tax administrations. It also draws out a range of implications from this analysis for savings tax policy as part of an inclusive growth tax agenda.

Taxation of Household Savings

Taxation of Household Savings PDF Author: Collectif
Publisher: OECD
ISBN: 9789264299573
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank accounts, bonds, shares, private pensions and housing) to assess the impact of these approaches on savings behaviour. It examines asset holdings across income and wealth distributions to help assess the distributional impact of savings taxation, and discusses recent changes in the exchange of information for tax purposes between tax administrations. It also draws out a range of implications from this analysis for savings tax policy as part of an inclusive growth tax agenda.

Taxation and the Household Saving Rate

Taxation and the Household Saving Rate PDF Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 1451845421
Category : Business & Economics
Languages : en
Pages : 17

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Book Description
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 powerful impact of taxes on household savings. In particular, income taxes are shown to affect negatively the household saving rate much more than consumption taxes.

OECD Tax Policy Studies Taxation of Household Savings

OECD Tax Policy Studies Taxation of Household Savings PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264289534
Category :
Languages : en
Pages : 242

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Book Description
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries.

Taxation and the Household Saving Rate

Taxation and the Household Saving Rate PDF Author: Vito Tanzi
Publisher:
ISBN:
Category :
Languages : en
Pages : 13

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Book Description
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 taxes are shown to affect negatively the household saving rate much more than consumption taxes.

Taxation and Household Saving

Taxation and Household Saving PDF Author:
Publisher: OECD Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 324

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Book Description


Public Policies and Household Saving

Public Policies and Household Saving PDF Author: James M. Poterba
Publisher: University of Chicago Press
ISBN: 0226676293
Category : Business & Economics
Languages : en
Pages : 216

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Book Description
The declining U.S. national saving rate has prompted economists and policymakers to ask, should the federal government encourage household saving, and if so, through which policies? In order to better understand saving programs, this volume provides a systematic and detailed description of saving policies in the G-7 industrialized nations: the United States, Canada, France, Germany, Italy, Japan, and the United Kingdom. Each of the seven chapters focuses on one country and addresses a core set of topics: types of accumulated household savings and debt; tax policies toward capital income; saving in the form of public and private pensions, including Social Security and similar programs; saving programs that receive special tax treatment; and saving through insurance. This detailed summary of the saving incentives of the G-7 nations will be an invaluable reference for policymakers and academics interested in personal saving behavior.

Tax Incentives for Savings

Tax Incentives for Savings PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Saving and investment
Languages : en
Pages : 788

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Book Description


U.S. Private Saving and the Tax Treatment of IRA/401(k)s

U.S. Private Saving and the Tax Treatment of IRA/401(k)s PDF Author: Mr.Alun H. Thomas
Publisher: International Monetary Fund
ISBN: 1451850972
Category : Business & Economics
Languages : en
Pages : 30

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Book Description
The effect of the tax treatment of IRA/401(k)s on U.S. personal saving is examined using household survey data from the Survey of Consumer Finances. The results suggest that the tax treatment of IRA/401(k)s encouraged households to increase the share of assets held in the form of pension savings, at the expense of saving in the form of housing equity. Some evidence also was found to suggest that the tax treatment of pension savings similarly affected the flow of saving. In particular, the data appeared to reject the hypothesis that the tax treatment of IRA/401(k)s increased total personal saving.

OECD Tax Policy Studies Encouraging Savings through Tax-Preferred Accounts

OECD Tax Policy Studies Encouraging Savings through Tax-Preferred Accounts PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264031367
Category :
Languages : en
Pages : 131

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Book Description
This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries.

Personal Saving, Consumption, and Tax Policy

Personal Saving, Consumption, and Tax Policy PDF Author: Marvin H. Kosters
Publisher: American Enterprise Institute
ISBN: 9780844770130
Category : Business & Economics
Languages : en
Pages : 182

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Book Description
This volume offers the views of 19 fiscal policy analysts well qualified to evaluate any attempt to raise national saving and domestically financed investment.