An Economic Appraisal of Pension Tax Policy in the United States

Richard A. Ippolito
This 1990 monograph by the former chief economist of the Pension Benefit Guaranty Corporation addressed appropriate tax treatment of pensions from an economics viewpoint. The author suggests that pension tax treatment should be seen as an element of a more coherent national retirement policy, one that would integrate pension tax rules, pension regulations, the social security system, and individual retirement accounts. The volume evaluates these institutions against a hypothetical national retirement policy that puts the government in the role of maximizing the freedom of individuals and firms to generate the distribution of retirement ages and retirement consumption that best suits their needs.

1990 · Richard D. Irwin, Inc. · ISBN 0-256-08544-7