1 option
Taxation and Corporate Pension Policy / Irwin Tepper.
- Format:
- Book
- Author/Creator:
- Tepper, Irwin.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w0661.
- NBER working paper series no. w0661
- Language:
- English
- Subjects (All):
- Income tax deductions for retirement contributions.
- Pension trusts--Investments.
- Pension trusts.
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 1981.
- Cambridge : National Bureau of Economic Research, 1981.
- Summary:
- Section I introduces the material in the context of existing research. In Section II the effects of the tax structure on the desirability of having pension plans and on the funding and investment policies of such plans is discussed. Section III discusses the discrepancies between the prescriptions presented above and current practice. The Appendix contains a detailed analysis of each of the two tax provisions that apply to corporate pension plans.
- Notes:
- Print version record
- April 1981.
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.