Summaries

  • ... pension assets passing through an estate can face virtually confiscatory marginal tax rates between 92 and 99 percent. "Pensions...

Published Versions

Frontiers in the Economics of Aging. Edited by David Wise, Chicago: The University of Chicago Press, 1998, pp. 173-212.

The Taxation of Pensions: A Shelter Can Become a Trap, John B. Shoven, David A. Wise. in Frontiers in the Economics of Aging, Wise. 1998

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