Gateway to Think Tanks
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by employers, employees, and self-employed taxpayers and the earnings on these contributions until the funds are withdrawn in retirement for traditional retirement accounts; the exemption of investment income accrued within retirement accounts for Roth |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by employers, employees, and self-employed taxpayers and the earnings on these contributions until the funds are withdrawn in retirement for traditional retirement accounts; the exemption of investment income accrued within retirement accounts for Roth retirement accounts; and a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 |
URL | https://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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
tax-incentives-for-r(687KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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