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Taxation and Corporate Pension Policy

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NBER1981-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0661
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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
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1981-04-01
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