The Taxation of Pensions: A Shelter Can Become a Trap
Published Date
Copyright 1998
ISBN 0226903044
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Copy CitationJohn B. Shoven and David A. Wise, Frontiers in the Economics of Aging (University of Chicago Press, 1998), chap. 3, https://www.nber.org/books-and-chapters/frontiers-economics-aging/taxation-pensions-shelter-can-become-trap.
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Working Paper
Pensions are widely thought to be attractive tax shelters which encourage saving for retirement. They allow people to...