Oecd tax policy studies t.15 ; encouraging savings through tax-Preferred accounts

• Date de parution : 27/02/2007
• Editeur : Ocde
• EAN : 9789264031357
• Série : (-)
• Support : Papier

• Nombre de pages : (-)
• Collection : (-)
• Genre : (-)
• Thème : Finances publiques
• Prix littéraire(s) : (-)

To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred savings accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD... Voir plus

To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred savings accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. Based on a comparison of results, the report then answers the following questions: (1) which income groups benefit the most from these accounts; (2) to what extent do these accounts generate additional savings; and (3) how much tax revenue is foregone due to these accounts. Based on the findings, the report also suggests measures on how to improve the effectiveness of tax-preferred savings accounts.