Encouraging savings through tax-preferred accounts
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 cou...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
Organisation for Economic Co-operation and Development
c2007.
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| Colección: | OECD tax policy studies ;
no. 15. |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705596406719 |
| Sumario: | 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. |
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| Notas: | Description based upon print version of record. |
| Descripción Física: | 1 online resource (129 p.) |
| Bibliografía: | Includes bibliographical references (p. 125-126). |
| ISBN: | 9781281746030 9786611746032 9789264031364 |
