The two main savings vehicles designed for accumulating assets for retirement are individual retirement accounts (IRAs …) and employment-based retirement savings plans such as 401(k) plans. This paper examines the ownership of IRAs (in …. Therefore, this paper also examines the wealth of American households that both do and do not own IRAs or 401(k)-type plans in …

current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors … make the task of planning Scottish tax and spending decisions particularly challenging - an issue discussed in an IFS …