Econometric studies of saving behavior have foundered on both conceptual and practical difficulties. As a result, there is no firm consensus of opinion on the effects of taxation on saving.

• 储蓄行为的经济计量研究,不论在理论上还是实践中,都遇到了很多困难。因此,关于税收对储蓄的影响,目前还没有一致的意见。