| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8425 |
| DP8425 The Tax Benefit of Income Smoothing | |
| Kristian Rydqvist; Joshua Spizman; Steven Schwartz | |
| 发表日期 | 2011-06-01 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | A worker can contribute pre-tax dollars to a private pension plan. Under a progressive tax, this feature reduces income taxes. Ippolito (1986} argues that an individual in 1979 can reduce lifetime taxes by 20%. We re-examine his analysis using the complete time-series of US income tax history and find that the tax benefit of income smoothing is much smaller. |
| 主题 | Financial Economics |
| 关键词 | Income tax history Private pensions Tax progressivity |
| URL | https://cepr.org/publications/dp8425 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537262 |
| 推荐引用方式 GB/T 7714 | Kristian Rydqvist,Joshua Spizman,Steven Schwartz. DP8425 The Tax Benefit of Income Smoothing. 2011. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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