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Tax Policy, Lump-Sum Pension Distributions, and Household Saving

  • Chang, Angela E.
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    Discusses the Tax Reform Act of 1986 and the ten percent penalty on lump-sum pension distributions that are not "rolled over" into tax-deferred instruments by younger recipient (under 55). Discusses the different effects on recipients in different income brackets.

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    File URL: http://www.ntanet.org/NTJ/49/2/ntj-v49n02p235-49-tax-policy-lump-sum.pdf
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    File URL: http://www.ntanet.org/NTJ/49/2/ntj-v49n02p235-49-tax-policy-lump-sum.html
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    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 49 (1996)
    Issue (Month): 2 (June)
    Pages: 235-49

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    Handle: RePEc:ntj:journl:v:49:y:1996:i:no._2:p:235-49
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    1. Steven F. Venti & David A. Wise, 1990. "But They Don't Want to Reduce Housing Equity," NBER Chapters, in: Issues in the Economics of Aging, pages 13-32 National Bureau of Economic Research, Inc.
    2. Shefrin, Hersh M & Thaler, Richard H, 1988. "The Behavioral Life-Cycle Hypothesis," Economic Inquiry, Western Economic Association International, vol. 26(4), pages 609-43, October.
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