ESTIMATES OF TAX-DEFERRED RETIREMENT SAVINGS BEHAVIOR ABSTRACT

This study examines the tax-favored retirement savings behavior of non-self-employed households. Our estimates suggest that perceptions of the household's marginal tax rate are of limited importance in the decision to invest in tax-deferred savings instruments. However, the household's inc...

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Published inNational tax journal Vol. 41; no. 4; p. 561
Main Authors Collins, Julie H, Wyckoff, James H
Format Journal Article
LanguageEnglish
Published Washington University of Chicago Press 01.12.1988
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Abstract This study examines the tax-favored retirement savings behavior of non-self-employed households. Our estimates suggest that perceptions of the household's marginal tax rate are of limited importance in the decision to invest in tax-deferred savings instruments. However, the household's income is estimated to significantly affect the decision. We also consider the effect that the Tax Reform Act of 1986 may have on the purchase of tax-favored retirement savings instruments.
AbstractList This study examines the tax-favored retirement savings behavior of non-self-employed households. Our estimates suggest that perceptions of the household's marginal tax rate are of limited importance in the decision to invest in tax-deferred savings instruments. However, the household's income is estimated to significantly affect the decision. We also consider the effect that the Tax Reform Act of 1986 may have on the purchase of tax-favored retirement savings instruments.
Author Wyckoff, James H
Collins, Julie H
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Snippet This study examines the tax-favored retirement savings behavior of non-self-employed households. Our estimates suggest that perceptions of the household's...
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StartPage 561
SubjectTerms Compensation plans
Deferred compensation
Earnings
Employers
Estimates
Family income
Households
Individual retirement accounts
IRA
Pension plans
Retirement plans
Tax rates
Tax reform
Variables
Subtitle ABSTRACT
Title ESTIMATES OF TAX-DEFERRED RETIREMENT SAVINGS BEHAVIOR
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