Who takes advantage of tax-deferred saving programs? Evidence from federal income tax data

National Tax Journal

Volumn 54, Issue 3, 2001, Pages 669-688

  Joulfaian, David ^a   Richardson, David ^a  

^a Office of Tax Analysis   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039293137     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2001.3.16     Document Type: Article

References (8)

1. Bureau of Labor Statistics. Employee Benefits in Medium and Large Private Establishments, 1997. Department of Labor. Washington, D.C.: U.S. Government Printing Office, 1999a.
2. Bureau of Labor Statistics. Employee Benefits in Medium and Large Private Establishments, 1997. Department of Labor. Washington, D.C.: U.S. Government Printing Office, 1999b.
3. Gale, William. "The Impact of Pensions and 401(k) Plans on Saving: A Critical Assessment of the State of the Literature." Paper presented at ERISA after 25 years conference, Washington, D.C., 1999.
4. Internal Revenue Service. Statistics of Income - 1996, Individual Income Tax Returns. Washington, D.C., 1998.
5. Ippolito, Richard. Pension Plans and Employee Performance. Chicago: The University of Chicago Press, 1997.
6. Joulfaian, David, and David Richardson. "Contributions to Tax-deferred Employer Retirement Plans, Evidence from the 1995 Individual Tax File." U.S. Treasury. Mimeo, 1999.
7. Kusko, Andrea, James M. Poterba, and David W. Wilcox. "Employee Decisions With Respect to 401(k) Plans: Evidence from Individual Level Data." NBER Working Paper No. 4635. Cambridge, MA: National Bureau of Economic Research, 1994.
8. Madrian, Brigette C., and Dennis F. Shea. "The Power of Suggestion: Inertia in 401(k) Participation and Savings Behavior." NBER Working Paper No. 7682. Cambridge, MA: National Bureau of Economic Research, 2000.