Tax Policy and National Savings in the United States: A Survey [electronic resource]

International Monetary Fund
Washington, D.C. : International Monetary Fund, 1988.
IMF eLibrary
IMF Working Papers
Government document
1 online resource (28 p.)
Local subjects:
Account deficits.
Average tax rate.
Budget deficit.
Capital accumulation.
Capital gains tax.
Capital stock.
Capital taxation.
Consumption tax.
Consumption taxes.
Corporate income tax.
Corporate taxes.
Current account deficits.
Deficit reduction.
Direct tax.
Double taxation.
Effective tax rates.
Effects of tax policy.
Effects of taxation.
Effects of taxes.
Estate taxes.
Fiscal affairs.
Fiscal affairs department.
Fiscal deficit.
Fiscal deficit reductions.
Fiscal deficits.
Fiscal documentation.
Fiscal incentives.
Fiscal incentives for investment.
Fiscal measures.
Fiscal policy.
Flat tax.
Foreign tax.
Foreign tax credits.
Government revenue.
Government spending.
Higher tax rates.
Income groups.
Income tax rates.
Income tax system.
Income taxes.
Indirect tax.
Indirect taxation.
Indirect taxes.
Interest payments.
Investment tax credit.
Marginal tax rate.
Marginal tax rates.
National tax journal.
Optimal tax.
Personal income tax.
Personal income tax rate.
Public expenditures.
Tax advantages.
Tax arbitrage.
Tax avoidance.
Tax base.
Tax benefits.
Tax burden.
Tax change.
Tax changes.
Tax credit.
Tax credits.
Tax distortions.
Tax evasion.
Tax exemption.
Tax expenditures.
Tax incentives.
Tax journal.
Tax measures.
Tax payments.
Tax policy.
Tax preferences.
Tax profits.
Tax purposes.
Tax rates.
Tax rates of return.
Tax reform.
Tax revenue.
Tax subsidy.
Tax system.
Tax systems.
Tax treatment.
Taxation of capital income.
Total tax revenue.
Uniform tax.
Uniform tax rate.
Wage taxes.
United States.
This paper explores how tax policy affects the level and allocation of national savings in the United States. It argues that the effect of taxes on the overall private saving level is relatively small and uncertain and that raising public saving is the most direct and efficient way to raise national saving. However, the tax system has a powerful impact on the composition of savings and investment. The paper suggests various specific tax measures that would not only raise government revenue but also enhance the efficiency of savings and investment.
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