Research Report Pensions, Tax Treatment
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From The Encyclopedia of Taxation and Tax Policy
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To encourage (or at least not discourage) saving for retirement, tax policy generally accords favorable treatment toward contributions, investment income, and/or benefits related to income accumulated for retirement. This article outlines the policy aspects of the tax treatment of pension plans, the three transactions in private pension plans that could provide opportunity for taxation, the implications of the tax treatment of pensions, and pension tax expenditures relative to a comprehensive income tax.
Research Areas Aging and retirement Taxes and budgets
Tags Pensions Individual taxes Federal budget and economy
Policy Centers Income and Benefits Policy Center