, pension saving is taxed at a relatively low rate, although the revenue loss due to tax facilities for pension savings and … budgetary effects of a cash-flow tax regime for pension savings by full present-value calculations. The fiscal subsidy on … pension savings in several (European) countries is often associated with the application of the cash-flow treatment of …

crucial for understanding their effectiveness in raising retirement savings and alleviating the fiscal pressures of population …

We investigate the optimal savings decisions for investors with access to pre-tax (traditional) and post-tax (Roth …

' savings for retirement. We consider voluntary accounts as opposed to mandatory accounts with minimum contribution rates. We …

order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro …

determine retirement savings and tax payments. Flat income and tax-rate profiles facilitate the analysis of behavioral factors … like present-period tax avoidance, while optimal consumption and after-tax savings are identical for both treatments. Our … results show that observed savings are suboptimal in both treatments and are influenced by gender, patience, and risk aversion …

Retirement savings abandonment is a rising concern connected to defined contribution systems and default enrollment. We … automatic rollover IRAs, a type of default account. We nest our findings in a model of retirement savings featuring forgetting …

Many countries have tax facilities for pension savings. These facilities are often associated with the application of … cash-flow tax regime for pension savings by full present-value calculations. A comprehensive income tax system is used as a …