The Productive Inefficiency of New Pension Tax Policy
Explains that new tax policy does not directly distort intertemporal consumption because full consumption tax treatment is afforded defined contribution plans. The impact of the rules depends on the average age of the work force and the long-term nominal interest rate.
Year of publication: |
1991
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Authors: | Ippolito, Richard A. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 44.1991, 3, p. 405-17
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Publisher: |
National Tax Association - NTA |
Saved in:
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