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The Effects of Tax-Based Saving Incentives on Government Revenue and National Saving

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NBER1992-03-01 更新2025-01-04 收录
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This paper shows that previous analyses of IRA-type plans have miscalculated their effect on tax revenue and therefore on national saving by ignoring their impact on corporate tax payments. Recognizing the important effect of IRA plans on corporate tax revenue changes previous conclusions about the

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1992-03-01
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