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   <subfield code="z">9781451945539</subfield>
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   <subfield code="a">1018-5941</subfield>
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   <subfield code="a">International Monetary Fund.</subfield>
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  <datafield tag="245" ind1="1" ind2="0">
   <subfield code="a">Tax Policy and National Savings in the United States : </subfield>
   <subfield code="b">A Survey.</subfield>
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  <datafield tag="264" ind1=" " ind2="1">
   <subfield code="a">Washington, D.C. :</subfield>
   <subfield code="b">International Monetary Fund,</subfield>
   <subfield code="c">1988.</subfield>
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   <subfield code="a">1 online resource (28 pages)</subfield>
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   <subfield code="a">IMF Working Papers</subfield>
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   <subfield code="a">&lt;strong&gt;Off-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">&lt;strong&gt;On-Campus Access:&lt;/strong&gt; No User ID or Password Required</subfield>
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   <subfield code="a">Electronic access restricted to authorized BRAC University faculty, staff and students</subfield>
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   <subfield code="a">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.</subfield>
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   <subfield code="a">Mode of access: Internet</subfield>
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   <subfield code="a">IMF Working Papers; Working Paper ;</subfield>
   <subfield code="v">No. 1988/110</subfield>
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   <subfield code="u">http://elibrary.imf.org/view/journals/001/1988/110/001.1988.issue-110-en.xml</subfield>
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