Abstract

http://ssrn.com/abstract=1905721
 


 



Revenue Estimates and Retirement Policy: The Need to Consider Present-Value Estimates of Changes in Tax Policy


Judy Xanthopoulos


Quantria Strategies, LLC

Mary M. Schmitt


Quantria Strategies, LLC; Optimal Benefit Strategies, LLC

March 2008

Report for The Actuarial Foundation, American Society of Pension Professionals & Actuaries, Profit Sharing/401k Council of America, U.S. Chamber of Commerce, The ESOP Association, Committee on Investment of Employee Benefit Assets, National Conference on Public Employee Retirement Systems, National

Abstract:     
This report explores the problem with cash-flow accounting for estimating the revenue costs of retirement savings proposals and shows how a present-value analysis similar to what is used to evaluate federal credit programs and in the president’s budget for the preparation of tax expenditure estimates might provide a more accurate estimate of the long-term revenue effect of deferral proposals.

Number of Pages in PDF File: 40

Keywords: tax expenditures, retirement, savings, 401(k), pension

JEL Classification: E21, H20, H21, H29, H50, H59

Accepted Paper Series





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Date posted: August 5, 2011  

Suggested Citation

Xanthopoulos, Judy and Schmitt, Mary M., Revenue Estimates and Retirement Policy: The Need to Consider Present-Value Estimates of Changes in Tax Policy (March 2008). Report for The Actuarial Foundation, American Society of Pension Professionals & Actuaries, Profit Sharing/401k Council of America, U.S. Chamber of Commerce, The ESOP Association, Committee on Investment of Employee Benefit Assets, National Conference on Public Employee Retirement Systems, National . Available at SSRN: http://ssrn.com/abstract=1905721

Contact Information

Judy Xanthopoulos (Contact Author)
Quantria Strategies, LLC ( email )
United States
Mary M. Schmitt
Quantria Strategies, LLC ( email )
United States
Optimal Benefit Strategies, LLC ( email )
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