Equality or simplicity : the income taxation of retirement plan distributions
Year of publication: |
2001
|
---|---|
Authors: | Curatola, Anthony P. ; Trewin, Janet ; Walters-York, L. Melissa |
Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 13.2001, p. 49-68
|
Subject: | Betriebliche Altersversorgung | Occupational pension plan | Pensionskasse | Pension fund | Einkommensteuer | Income tax | Steuergerechtigkeit | Tax fairness | Steuervereinfachung | Tax simplification | USA | United States | 1986-1997 |
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