Taxation and Corporate Pension Policy

24 Pages Posted: 5 Jul 2004 Last revised: 11 Dec 2008

See all articles by Irwin Tepper

Irwin Tepper

National Bureau of Economic Research (NBER)

Date Written: April 1981

Abstract

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: https://ssrn.com/abstract=275410

Irwin Tepper (Contact Author)

National Bureau of Economic Research (NBER)

1050 Massachusetts Avenue
Cambridge, MA 02138
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
78
rank
304,425
Abstract Views
1,601
PlumX Metrics
!

Under construction: SSRN citations will be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information