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Towards a More Rational Pension Tax Policy: Equal Treatment for Small Business

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  • Utgoff, Kathleen P.

Abstract

Explains that pension laws have become so complicated that it has become difficult for small firms to offer employer-sponsored pensions and that simplification efforts are hindered because of the belief that many of our pension policies are based on beliefs that are inconsistent with fundamental economic principles.

Suggested Citation

  • Utgoff, Kathleen P., 1991. "Towards a More Rational Pension Tax Policy: Equal Treatment for Small Business," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(3), pages 383-391, September.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:3:p:383-91
    DOI: 10.1086/NTJ41788911
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    References listed on IDEAS

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    1. Schiller, Bradley R & Weiss, Randall D, 1980. "Pensions and Wages: A Test for Equalizing Differences," The Review of Economics and Statistics, MIT Press, vol. 62(4), pages 529-538, November.
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