IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v53y2000i4p865-76.html
   My bibliography  Save this article

Modeling IRA Accumulation and Withdrawals

Author

Listed:
  • Sabelhaus, John

Abstract

Empirical analysis of IRA accumulation and withdrawal patterns is limited because information about IRA balances and flows is not available for a sample of taxpayers. This paper combines survey data on IRA balances with individual tax return data on IRA flows to study IRA accumulation and withdrawal patterns across cohorts. The analysis shows that IRA rules such as penalties for early withdrawals and minimum distribution requirements have predictable effects on IRA flows. The estimated propensities to contribute to IRAs, rollover from pensions, and withdrawal from IRAs are used to project IRA flows and balances in the near to medium term.

Suggested Citation

  • Sabelhaus, John, 2000. "Modeling IRA Accumulation and Withdrawals," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 865-876, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:865-76
    DOI: 10.17310/ntj.2000.4.05
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2000.4.05
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2000.4.05
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2000.4.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jeffrey Brown & James Poterba & David P. Richardson, 2017. "Do Required Minimum Distribution Rules Matter? The Effect of the 2009 Holiday on Retirement Plan Distributions," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
    2. Wise, David Alsgaard & Poterba, James M. & Venti, Steven F., 2011. "The Drawdown of Personal Retirement Assets," Scholarly Articles 4677548, Harvard Kennedy School of Government.
    3. A Lusardi & J Skinner & S Venti, 2001. "Saving puzzles and saving policies in the United States," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 17(1), pages 95-115, Spring.
    4. Robert Argento & Victoria L. Bryant & John Edward Sabelhaus, 2013. "Early withdrawals from retirement accounts during the Great Recession," Finance and Economics Discussion Series 2013-22, Board of Governors of the Federal Reserve System (U.S.).
    5. Jeffrey R. Brown & James Poterba & David Richardson, 2014. "Do Required Minimum Distributions Matter? The Effect of the 2009 Holiday On Retirement Plan Distributions," NBER Working Papers 20464, National Bureau of Economic Research, Inc.
    6. Leganza, Jonathan M., 2024. "The effect of required minimum distributions on intergenerational transfers," Journal of Public Economics, Elsevier, vol. 232(C).
    7. Adam Looney & Kevin B. Moore, 2015. "Changes in the Distribution of After-Tax Wealth: Has Income Tax Policy Increased Wealth Inequality?," Finance and Economics Discussion Series 2015-58, Board of Governors of the Federal Reserve System (U.S.).
    8. Stuart, Ellen & Bryant, Victoria L., 2024. "The impact of withdrawal penalties on retirement savings," Journal of Public Economics, Elsevier, vol. 232(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:865-76. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.