Ruggeri, G. C.2023-06-072023-06-07https://unbscholar.lib.unb.ca/handle/1882/34268This paper contains a survey of the Canadian and US literature on the saving effects of tax-assisted saving plans. The evidence presented in this paper suggests that these programs have little effect, in either direction, on both private and national savings. It is suggested that, from an economic efficiency perspective, a case can be made for the elimination of personal income tax breaks on capital income and the use of the additional revenue for a combination of lower tax burdens on business and labour income and increased public investment in human capital.Englishhttp://purl.org/coar/access_right/c_16ecsenior report