NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Taxation and Corporate Pension Policy

Irwin Tepper

NBER Working Paper No. 661
Issued in April 1981
NBER Program(s):   PE

Section I introduces the material in the context of existing research. In Section II the effects of the tax structure on the desirability of having pension plans and on the funding and investment policies of such plans is discussed. Section III discusses the discrepancies between the prescriptions presented above and current practice. The Appendix contains a detailed analysis of each of the two tax provisions that apply to corporate pension plans.

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Document Object Identifier (DOI): 10.3386/w0661

Published: Journal of Finance, Vol. 36, no. 1 (1981): 1-13.

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