Taxation and Corporate Pension Policy

24 Pages Posted: 5 Jul 2004 Last revised: 24 Apr 2022

See all articles by Irwin Tepper

Irwin Tepper

National Bureau of Economic Research (NBER)

Date Written: April 1981


Section I introduces the material in the context of existing research. In Section II the effects of the tax structure on the desirability of having pension plans and on the funding and investment policies of such plans is discussed. Section III discusses the discrepancies between the prescriptions presented above and current practice. The Appendix contains a detailed analysis of each of the two tax provisions that apply to corporate pension plans.

Suggested Citation

Tepper, Irwin, Taxation and Corporate Pension Policy (April 1981). NBER Working Paper No. w0661, Available at SSRN:

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