G2TT
来源类型Brief
规范类型简报
Tax Incentives for Retirement Savings
Eric Toder; Surachai Khitatrakun; Aravind Boddupalli
发表日期2020-05-11
出版年2020
语种英语
概述Federal tax law provides substantial tax incentives for retirement saving. These include the deferral of taxes on contributions to retirement savings accounts by employers, employees, and self-employed taxpayers and the earnings on these contributions until the funds are withdrawn in retirement for traditional retirement accounts; the exemption of investment income accrued within retirement accounts for Roth
摘要

Federal tax law provides substantial tax incentives for retirement saving. These include the deferral of taxes on contributions to retirement savings accounts by employers, employees, and self-employed taxpayers and the earnings on these contributions until the funds are withdrawn in retirement for traditional retirement accounts; the exemption of investment income accrued within retirement accounts for Roth retirement accounts; and a retirement savings tax credit for low-income taxpayers. This chartbook explores the implications of current-law income tax incentives for retirement savings, illustrates alternative ways of measuring the tax benefits they generate, and analyzes the distributional impacts of alternative tax proposals to encourage retirement saving. We find that tax incentives for retirement saving provide the largest benefits as a share of income to upper-middle-income taxpayers.

主题Individual taxes ; Federal budget and economy
URLhttps://www.urban.org/research/publication/tax-incentives-retirement-savings
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/480996
推荐引用方式
GB/T 7714
Eric Toder,Surachai Khitatrakun,Aravind Boddupalli. Tax Incentives for Retirement Savings. 2020.
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