The Effects of Tax-Based Saving Incentives on Government Revenue and National Saving
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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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美国国家经济研究局创建时间:
1992-03-01



