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Volumn 54, Issue 3, 2001, Pages 689-702

The taxation of retirement saving: Choosing between front-loaded and back-loaded options

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EID: 0039885160     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2001.3.17     Document Type: Article
Times cited : (27)

References (16)
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    • Burman, L.1    Cordes, J.2    Ozanne, L.3
  • 2
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    • Six tax laws later: How individuals' marginal federal income tax rates changed between 1980 and 1995
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    • Burman, Leonard E., William G. Gale, and David Weiner. "Six Tax Laws Later: How Individuals' Marginal Federal Income Tax Rates Changed Between 1980 and 1995." National Tax Journal 51 No. 3 (September, 1998): 637-52.
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  • 3
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    • Chicago: Commerce Clearing House
    • Commerce Clearing House. U.S. Master Tax Guide. Chicago: Commerce Clearing House, 2001.
    • (2001) U.S. Master Tax Guide
  • 6
    • 0039271345 scopus 로고    scopus 로고
    • Distributional effects of adopting a national retail sales tax
    • edited by James M. Poterba, Cambridge: MIT Press
    • Feenberg, Daniel R., Andrew W. Mitrusi, and James M. Poterba. "Distributional Effects of Adopting a National Retail Sales Tax." In Tax Policy and the Economy 11, edited by James M. Poterba, 49-89. Cambridge: MIT Press, 1997.
    • (1997) Tax Policy and the Economy , vol.11 , pp. 49-89
    • Feenberg, D.R.1    Mitrusi, A.W.2    Poterba, J.M.3
  • 8
    • 0042000421 scopus 로고    scopus 로고
    • I want a roth IRA for xmas
    • December 21
    • Halperin, Daniel. "I want a Roth IRA for Xmas." Tax Notes 81 (December 21, 1998): 1567-70.
    • (1998) Tax Notes , vol.81 , pp. 1567-1570
    • Halperin, D.1
  • 10
    • 85037271943 scopus 로고    scopus 로고
    • (Including Roth IRAs and Education IRAs). Publication 590. Washington, D.C.: Government Printing Office
    • Internal Revenue Service. Individual Retirement Arrangements (IRAs) (Including Roth IRAs and Education IRAs). Publication 590. Washington, D.C.: Government Printing Office, 2001.
    • (2001) Individual Retirement Arrangements (IRAs)
  • 11
    • 85037289806 scopus 로고    scopus 로고
    • IRA ownership in 2000
    • October
    • Investment Company Institute. "IRA Ownership in 2000." Fundamentals: Investment Company Institute Research in Brief 9 No. 5 (October, 2000): 1-4. Available at http://www.ici.org/pdf/fm-v9n5.pdf.
    • (2000) Fundamentals: Investment Company Institute Research in Brief , vol.9 , Issue.5 , pp. 1-4
  • 12
    • 85037270938 scopus 로고    scopus 로고
    • Present law and background relating to tax incentives for saving
    • February 23
    • Joint Committee on Taxation. "Present Law and Background Relating to Tax Incentives for Saving." JCX-7-99. February 23, 1999.
    • (1999) JCX-7-99
  • 13
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    • Estimated budget effects of the conference agreement for H.R. 1836 (1)
    • May 26
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    • (2001) JCX-51-01
  • 14
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    • Asset location for retirement savers
    • Cambridge, MA: National Bureau of Economic Research, November
    • Poterba, James M., John B. Shoven, and Clemens Sialm. "Asset Location for Retirement Savers." NBER Working Paper 7991. Cambridge, MA: National Bureau of Economic Research, November, 2000.
    • (2000) NBER Working Paper 7991
    • Poterba, J.M.1    Shoven, J.B.2    Sialm, C.3
  • 15
    • 0041499435 scopus 로고    scopus 로고
    • Back-loaded IRAs: Head taxes replace income and consumption taxes
    • October 6
    • Steuerle, C. Eugene. "Back-Loaded IRAs: Head Taxes Replace Income and Consumption Taxes." Tax Notes 77 No. 1 (October 6, 1997): 109-110.
    • (1997) Tax Notes , vol.77 , Issue.1 , pp. 109-110
    • Steuerle, C.E.1
  • 16
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    • Taxpayers seek to expand retirement savings options
    • March 15
    • Tax Analysts. "Taxpayers Seek to Expand Retirement Savings Options." Tax Notes 82 (March 15, 1999): 1541.
    • (1999) Tax Notes , vol.82 , pp. 1541


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.