Does front-loading taxation increase savings? : evidence from Roth 401(k) introductions
Year of publication: |
July 2017
|
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Authors: | Beshears, John ; Choi, James J. ; Laibson, David I. ; Madrian, Brigitte C. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 151.2017, p. 84-95
|
Subject: | Roth 401(k) | Tax salience | Partition dependence | Sparen | Savings | Steuervergünstigung | Tax incentive | Steuererhebungsverfahren | Taxation procedure | Private Altersvorsorge | Private retirement provision | Betriebliche Altersversorgung | Occupational pension plan | Wirkungsanalyse | Impact assessment | Schätzung | Estimation | Steuerwirkung | Tax effects |
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