To understand the potential impact of tax incentives on individual retirement saving, we must understand how individuals make decisions about saving. We examine individual taxpayers' choices between front-loaded (e.g., traditional) and back-loaded (e.g., Roth) defined contribution retirement...

The purpose of this paper is to examine whether professionals' ability to structure a judgment task mitigates the recency effects predicted by the belief-adjustment model. Although the model implicitly assumes that evaluation order is a contextual factor incidental to the judgment task, the...