U.S. Private Saving and the Tax Treatment of IRA/401(k)s : A Re-examination Using Household Survey Data /

The effect of the tax treatment of IRA/401(k)s on U.S. personal saving is examined using household survey data from the Survey of Consumer Finances. The results suggest that the tax treatment of IRA/401(k)s encouraged households to increase the share of assets held in the form of pension savings, at...

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Xehetasun bibliografikoak
Egile nagusia: Thomas, Alun
Beste egile batzuk: Towe, Christopher
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 1996.
Saila:IMF Working Papers; Working Paper ; No. 1996/087
Sarrera elektronikoa:Full text available on IMF
Deskribapena
Gaia:The effect of the tax treatment of IRA/401(k)s on U.S. personal saving is examined using household survey data from the Survey of Consumer Finances. The results suggest that the tax treatment of IRA/401(k)s encouraged households to increase the share of assets held in the form of pension savings, at the expense of saving in the form of housing equity. Some evidence also was found to suggest that the tax treatment of pension savings similarly affected the flow of saving. In particular, the data appeared to reject the hypothesis that the tax treatment of IRA/401(k)s increased total personal saving.
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<strong>On-Campus Access:</strong> No User ID or Password Required
Deskribapen fisikoa:1 online resource (30 pages)
Formatua:Mode of access: Internet
ISSN:1018-5941
Sartu:Electronic access restricted to authorized BRAC University faculty, staff and students