The Productive Inefficiency of New Pension Tax Policy

Richard A. Ippolito

National Tax Journal, 1991, vol. 44, issue 3, 405-17

Abstract: Explains that new tax policy does not directly distort intertemporal consumption because full consumption tax treatment is afforded defined contribution plans. The impact of the rules depends on the average age of the work force and the long-term nominal interest rate.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:3:p:405-17

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