국가전략정보포털

Introduction 1
Concerns About the Inadequacy of National Saving 1
　Background: National Saving 1
　Policy Option: Increase Taxes to Reduce the Deficit 4
　Policy Option: Cut Taxes on Corporations 5
　Policy Option: Reduce the Tax Rate on Capital Income for Individuals 6
　　How Income and Substitution Effects Theoretically Affect Saving 6
　　Empirical Estimates of the Intertemporal Substitution Elasticity 8
　　How Realistic is the Life-Cycle Model? 10
　　Behavioral Economics and Rules of Thumb for Saving11
　　What Do Individuals Say About Their Saving Behavior? 11
The Adequacy of Retirement Saving 14
　Are Individuals Currently Saving Enough for Retirement? 14
　Why Do Individuals Who Could Save for Retirement Fail To Do So? 16
　Policy Options to Increase Saving for Retirement for Those Able to Save 17
　Policy Options for Low-Income Individuals 18
Inadequacy of Saving for Short-Term Emergencies 20
　Policy Options 21
Saving for Education 22
　Sources of College Funding 22
　Tax Benefits 23
　Evidence on Effectiveness of Tax Incentives for College Saving 24
　Policy Options 25