The effects of the introduction of tax incentives on retirement saving

Abstract We examine the incidence on household consumption of the introduction of tax incentives to retirement saving. First, using data from a panel of tax returns we document that most contributions to pension funds are by older/high-income individuals. Then we use panel data from a consumption su...

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Bibliographic Details
Main Authors: Juan Ayuso, Juan F. Jimeno, Ernesto Villanueva
Format: Article
Language:English
Published: SpringerOpen 2019-07-01
Series:SERIEs: Journal of the Spanish Economic Association
Subjects:
Online Access:http://link.springer.com/article/10.1007/s13209-019-0195-7