, 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 …

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

, 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 pensions under …

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 …