缺失的利息扣除案例：税改会提高美国储蓄率吗？

The Case of the Missing Interest Deductions: Will Tax Reform Increase U.S. Saving Rates?

Econometric Reviews · 1990
被引 4
人大 A-ABS 3

中文导读

比较美国与15个OECD国家的储蓄率，发现不通过利息扣除补贴借贷的国家储蓄率通常更高。

Abstract

A comparison of U.S. saving rates with those of 15 OECD countries, finding that saving is generally higher in countries that do not subsidize borrowing through interest deductibility.

利息扣除储蓄率税收改革OECD国家