In an environment where lawmakers are struggling to raise tax revenue, public-policy tax “expenditures” have come under heavy scrutiny. In particular, tax preferences to boost retirement savings in employer-provided retirement plans has been at the center of such discussions. A recent study...

This paper considers the impact that plan design might have on annuitization rates across different plans. The key finding of this study is that differences in DB plan rules or features result in very different annuitization rates in DB plans. In fact, the results show that the rate of...

The most prevalent spatial data setting is, arguably, that of so-called geostatistical data, data that arise as random variables observed at fixed spatial locations. Collection of such data in space and in time has grown enormously in the past two decades. With it has grown a substantial array...

This paper separates the more predictable health care expenses in retirement for older Americans (ages 65 and above) from the less predictable ones. Based on utilization patterns and expenses, doctor visits, dentist visits and usage of prescription drugs are categorized as recurring health care...

This EBRI paper compares the expected and actual retirement for the same group of workers. It finds a majority (55.2 percent) of these workers retired within three years (before or after) of their expected retirement. Specifically, the longitudinal findings show that 38.0 percent retired before...