Cunningham, Christopher R.; Engelhardt, Gary V. - In: National Tax Journal 55 (2002) 3, pp. 617-45
We use panel data from W-2 records for households in the Health and Retirement Study (HRS) to examine the responsiveness of 401(k) saving to taxation, employer matching, and lifecycle factors. The limit on the tax deductibility of IRA contributions enacted in the Tax Reform Act of 1986 appears...
