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Modeling IRA Accumulation and Withdrawals

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  • 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.

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  • 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
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    File URL: https://doi.org/10.17310/ntj.2000.4.05
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    Cited by:

    1. Stuart, Ellen & Bryant, Victoria L., 2024. "The impact of withdrawal penalties on retirement savings," Journal of Public Economics, Elsevier, vol. 232(C).
    2. 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.
    3. 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.
    4. Wise, David Alsgaard & Poterba, James M. & Venti, Steven F., 2011. "The Drawdown of Personal Retirement Assets," Scholarly Articles 4677548, Harvard Kennedy School of Government.
    5. 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.).
    6. 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.
    7. Leganza, Jonathan M., 2024. "The effect of required minimum distributions on intergenerational transfers," Journal of Public Economics, Elsevier, vol. 232(C).
    8. 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.).

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