The Tyranny of Consumer Choice in Section 529 Plans: Differences Lead to Complexity and Confusion

Posted: 12 Aug 2005

See all articles by Raquel Meyer Alexander

Raquel Meyer Alexander

Washington and Lee University

LeAnn Luna

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Abstract

The authors look at the effects of state-level and plan-level differences in state tax exemptions for college saving section 529 plans. Some states are considering extending their tax deductions to out-of-state plan contributions. That change would make some investors much better off than others, the authors say.

Suggested Citation

Alexander, Raquel Meyer and Luna, LeAnn, The Tyranny of Consumer Choice in Section 529 Plans: Differences Lead to Complexity and Confusion. State Tax Notes, Vol. 37, No. 6, August 8, 2005. Available at SSRN: https://ssrn.com/abstract=779764

Raquel Meyer Alexander (Contact Author)

Washington and Lee University ( email )

204 W Washington St
Lexington, VA 24450
United States

LeAnn Luna

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research ( email )

711 Stokely Management Center
Knoxville, TN 37996-4334
United States
865-974-6080 (Phone)
865-974-3100 (Fax)

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