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   <subfield code="a">Zee, Howell.</subfield>
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   <subfield code="a">Taxation and the Household Saving Rate : </subfield>
   <subfield code="b">Evidence from OECD Countries /</subfield>
   <subfield code="c">Howell Zee, Vito Tanzi.</subfield>
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   <subfield code="c">1998.</subfield>
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   <subfield code="a">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.</subfield>
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   <subfield code="v">No. 1998/036</subfield>
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