Reichenstein, William; Cross, Mark L. - In: Journal of Insurance Issues 12 (1989) 1, pp. 71-86
The purpose of this study is to present an economic analysis of the tax advantages of deductible and nondeductible IRAs under the 1986 Tax Reform Act. These advantages are compared to those offered by other pension plans. The results show that the tax advantages of deductible IRAs allow for...
