| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w28490 |
| 来源ID | Working Paper 28490 |
| Do Required Minimum Distribution 401(k) Rules Matter, and For Whom? Insights from a Lifecycle Model | |
| Vanya Horneff; Raimond Maurer; Olivia S. Mitchell | |
| 发表日期 | 2021-02-22 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | Tax-qualified vehicles helped U.S. private-sector workers accumulate $25Tr in retirement assets. An often-overlooked important institutional feature shaping decumulations from these retirement plans is the “Required Minimum Distribution” (RMD) regulation, requiring retirees to withdraw a minimum fraction from their retirement accounts or pay excise taxes on withdrawal shortfalls. Our calibrated lifecycle model measures the impact of RMD rules on financial behavior of heterogeneous households during their worklives and retirement. We show that proposed reforms to delay or eliminate the RMD rules should have little effects on consumption profiles but more impact on withdrawals and tax payments for households with bequest motives. |
| 主题 | Microeconomics ; Households and Firms ; Financial Economics ; Portfolio Selection and Asset Pricing ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w28490 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/586162 |
| 推荐引用方式 GB/T 7714 | Vanya Horneff,Raimond Maurer,Olivia S. Mitchell. Do Required Minimum Distribution 401(k) Rules Matter, and For Whom? Insights from a Lifecycle Model. 2021. |
| 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 | ||
| w28490.pdf（499KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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