We examine six alternative plans which might be discussed in an effort to increase consumer savings through the … personal income tax system in the United States. These plans attempt to affect savings through an increase in the real rate of … return either by direct tax cuts on savings or by indexing tax rates against inflation. The paper presents estimates of …

consumption tax. We compute a sequence of single period equilibria in which savings decisions depend on the expected future return …

This study examines the potential effects on personal savings of alternative types of tax rules. The analysis makes use … of two extensive samples of information on individual savings and financial income: the 1972 Consumer Expenditure Survey … would permit all tax-payers to make tax deductible contributions to individual savings accounts. The interest and dividends …

This paper summarizes the empirical evidence on how defaults impact retirement savings outcomes. After outlining the … defaults impact retirement savings outcomes at all stages of the savings lifecycle, including savings plan participation …, savings rates, asset allocation, and post-retirement savings distributions. The paper then discusses why defaults have such a …

This paper examines the incentives created by the 529 and Coverdell tax-advantaged savings accounts. I find that the … intensifies the positive correlation between income and the advantages of the tax-advantaged college savings accounts …

529 saving plans and Coverdell Educational Savings Accounts are marketed as attractive vehicles for college savings …. The main finding of this paper is that college savings plans can actually harm some families. The joint treatment by the … income tax code and financial aid system of college savings creates tax rates that exceed 100 percent for those families on …