Tax subsidies and household saving: Evidence from Canada

Quarterly Journal of Economics

Volumn 111, Issue 4, 1996, Pages 1237-1268

  Engelhardt, Gary V ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

HOUSEHOLD SAVINGS; SAVINGS IMPACT; TAX SUBSIDY;

CANADA;

EID: 0030406178     PISSN: 00335533     EISSN: None     Source Type: Journal    
DOI: 10.2307/2946714     Document Type: Article

References (28)

1. Bernheim, B. Douglas, "Rethinking Saving Incentives," mimeo, Stanford University, 1996.
2. Boadway, Robin W., and Harry M. Kitchen, Canadian Tax Policy, Second Edition (Toronto: Canadian Tax Foundation, 1984).
3. Bosworth, Barry, Gary Burtless, and John Sabelhaus, "The Decline in Saving: Evidence from Household Surveys," Brookings Papers on Economic Activity (1991), 183-241.
4. Burbidge, John, and James B. Davies, "Government Incentives and Household Saving in Canada," in Public Policies and Household Saving, James M. Poterba, ed. (Chicago, IL: University of Chicago Press, 1994a), pp. 19-56.
5. Burbidge, John, and James B. Davies, "Household Data on Saving Behavior in Canada," in International Comparisons of Household Saving, James M. Poterba, ed. (Chicago, IL: University of Chicago Press, 1994b), pp. 11-56.
6. Carroll, Christopher D., Byung-Kun Rhee, and Changyong Rhee, "Are There Cultural Effects on Saving? Some Cross-Sectional Evidence," Quarterly Journal of Economics, CIX (1994), 685-700.
7. Deaton, Angus, "Comment," in The Effect of Taxation on Capital. Accumulation, Martin Feldstein, ed. (Chicago, IL: University of Chicago Press, 1987), pp. 48-51.
8. Engelhardt, Gary V., "Tax Subsidies to Saving for Home Purchase: Evidence from Canadian RHOSP's," National Tax Journal, XLVII (1994), 363-88.
9. Engen, Eric M., William G. Gale, and John Karl Scholz, "Do Savings Incentives Work?" Brookings Papers on Economic Activity (1994), 85-180.
10. Engen, Eric M., William G. Gale, and John Karl Scholz, "Effects of Tax-Based Saving Incentives on Saving and Wealth: A Critical Review of the Literature," Journal of Economic Perspectives (forthcoming).
11. Gale, William G., and John Karl Scholz, "IRA's and Household Saving," American Economic Review, LXXXIV (1994), 1233-60.
12. Gruber, Jonathan, and James M. Poterba, "Tax Subsidies to Health Insurance: Evidence from TRA86," Quarterly Journal of Economics, CIX (1994), 622-41.
13. Hubbard, R. Glenn, "Do IRA's and Keoghs Increase Saving?" National Tax Journal, XXXVII (1984), 43-54.
14. Hubbard, R. Glenn, and Jonathan S. Skinner, "The Effectiveness of Saving Incentives: A Review of the Evidence," Journal of Economic Perspectives (forthcoming).
15. Joines, Douglas H., and James G. Manegold, "IRAs and Saving: Evidence from a Panel of Taxpayers," mimeo, University of Southern California, 1995.
16. Perry, J. Harvey, A Fiscal History of Canada - The Postwar Years (Toronto: Canadian Tax Foundation, 1989).
17. Poterba, James M., Steven F. Venti, and David A. Wise, "Do 401(k) Contributions Crowd out Other Personal Saving?" Journal of Public Economics, LVIII (1995), 1-32.
18. Poterba, James M., Steven F. Venti, and David A. Wise, "Do Retirement Saving Programs Increase Saving?" Journal of Economic Perspectives (forthcoming).
19. Revenue Canada, Taxation, Taxation Statistics (Ottawa, Canada: Canadian Government Publishing Centre, 1976-1987 editions).
20. Statistics Canada, Family Expenditure in Canada, 1986 (Ottawa: Minister of Supply and Services, 1989).
21. Statistics Canada, Canadian Economic Observer, Historical Statistical Supplement 1994-95 (Ottawa: Minister of Supply and Services, 1995).
22. Thaler, Richard H., "Anomalies: Saving, Fungibility, and Mental Accounts," Journal of Economic Perspectives, IV (1990), 193-206.
23. Venti, Steven F., and David A. Wise, "Tax-Deferred Accounts, Constrained Choice and the Estimation of Individual Saving," Review of Economic Studies, LIII (1986), 579-601.
24. Venti, Steven F., and David A. Wise, "IRA's and Saving," in The Effect of Taxation on Capital Accumulation, Martin Feldstein, ed. (Chicago, IL: University of Chicago Press, 1987), pp. 7-48.
25. Venti, Steven F., and David A. Wise, "The Determinants of IRA Contributions and the Effect of Limit Changes," in Pensions in the U. S. Economy, Zvi Bodie, John B. Shoven, and David A. Wise, eds. (Chicago, IL: University of Chicago Press, 1988), pp. 9-47.
26. Venti, Steven F., and David A. Wise, "Have IRAs Increased U. S. Saving? Evidence from the Consumer Expenditure Surveys," Quarterly Journal of Economics, CV (1990), 661-98.
27. Venti, Steven F., and David A. Wise, "RRSP's and Saving in Canada," mimeo, Dartmouth College, 1994.
28. Wilson, Michael H., The Fiscal Plan (Ottawa: Department of Finance, Canada, 1985).