Tax Policy, Lump-Sum Pension Distributions, and Household Saving

Angela E. Chang

National Tax Journal, 1996, vol. 49, issue 2, 235-49

Abstract: Discusses the Tax Reform Act of 1986 and the ten percent penalty on lump-sum pension distributions that are not "rolled over" into tax-deferred instruments by younger recipient (under 55). Discusses the different effects on recipients in different income brackets.

Date: 1996
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (25)

Downloads: (external link)
https://doi.org/10.1086/NTJ41789199 (application/pdf)
https://doi.org/10.1086/NTJ41789199 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:2:p:235-49

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().