Alessie, Rob; Hochguertel, Stefan; Soest, Arthur van - Tinbergen Instituut - 2001
Since the early nineties, the Dutch tax system allows for a tax-favored form of risk free savings through employer-sponsored savings plans (ESSPs). Under some conditions and up to a certain amount, the contributions to this planare tax-deductible, and the returns as well as the withdrawals are...