Abstract

http://ssrn.com/abstract=851507
 
 

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Lipstick, Light Beer, and Backloaded Savings Accounts


Karen C. Burke


University of Florida - Levin College of Law

Grayson M. P. McCouch


University of Florida - Levin College of Law

November 17, 2005

San Diego Legal Studies Paper No. 07-24

Abstract:     
The article addresses current proposals for expanding tax-preferred individual savings accounts and their implications for retirement security and tax policy. The authors argue that the yield-exempt approach embraced by the Administration in its proposals is likely to generate enormous long-term revenue losses, exacerbate inequalities in income and wealth, and erode broad-based coverage under employer-sponsored retirement plans. In addition to these fiscal and distributional concerns, they conclude that the proposals pose a serious obstacle to fundamental tax reform.

Number of Pages in PDF File: 56

Keywords: tax policy, employee benefits


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Date posted: November 30, 2005  

Suggested Citation

Burke, Karen C. and McCouch, Grayson M. P., Lipstick, Light Beer, and Backloaded Savings Accounts (November 17, 2005). San Diego Legal Studies Paper No. 07-24. Available at SSRN: http://ssrn.com/abstract=851507 or http://dx.doi.org/10.2139/ssrn.851507

Contact Information

Karen C. Burke (Contact Author)
University of Florida - Levin College of Law ( email )
P.O. Box 117625
Gainesville, FL 32611-7625
United States

Grayson M. P. McCouch
University of Florida - Levin College of Law ( email )
P.O. Box 117625
Gainesville, FL 32611-7625
United States

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