Towards a More Rational Pension Tax Policy: Equal Treatment for Small Business

Kathleen P. Utgoff

National Tax Journal, 1991, vol. 44, issue 3, 383-91

Abstract: Explains that pension laws have become so complicated that it has become difficult for small firms to offer employer-sponsored pensions and that simplification efforts are hindered because of the belief that many of our pension policies are based on beliefs that are inconsistent with fundamental economic principles.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:3:p:383-91

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