Heim, Bradley T.; Lurie, Ithai Z. - In: National Tax Journal 65 (2012) 2, pp. 283-311
This paper estimates the extent to which changes in tax policy induce changes in contributions to tax-preferred savings accounts using a panel of tax returns from 1999–2005 that spans the tax changes enacted in the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and...