What ‘Rothifying’ 401(k)s Would Mean for Retirees

Taxing contributions to retirement accounts, or “Rothification,” boosts tax revenue in the short term. However, it would harm workers in the longer term, particularly the lower-paid, report Profs. Olivia S. Mitchell of Wharton and Raimond Maurer of Goethe University Frankfurt in the Wall Street Journal, citing their study.