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The Productive Inefficiency of New Pension Tax Policy

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  • Ippolito, Richard A.

Abstract

Explains that new tax policy does not directly distort intertemporal consumption because full consumption tax treatment is afforded defined contribution plans. The impact of the rules depends on the average age of the work force and the long-term nominal interest rate.

Suggested Citation

  • Ippolito, Richard A., 1991. "The Productive Inefficiency of New Pension Tax Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(3), pages 405-417, September.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:3:p:405-17
    DOI: 10.1086/NTJ41788913
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    References listed on IDEAS

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    1. Walter Y. Oi, 1962. "Labor as a Quasi-Fixed Factor," Journal of Political Economy, University of Chicago Press, vol. 70(6), pages 538-538.
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