Tepper, Irwin. <br/><br/>
Taxation and Corporate Pension Policy / 
Irwin Tepper. 
 - Cambridge, Mass.  National Bureau of Economic Research  1981. 
 - 1 online resource:  illustrations (black and white); 
 - NBER working paper series  no. w0661 .
 - Working Paper Series (National Bureau of Economic Research)  no. w0661. .
<br/><br/> April 1981. 
<br/><br/> Section I introduces the material in the context of existing research.  In Section II the effects of the tax structure on the desirability of having pension plans and on the funding and investment policies of such plans is discussed. Section III discusses the discrepancies between the prescriptions presented above and current practice. The Appendix contains a detailed analysis of each of the two tax provisions that apply to corporate pension plans. 
<br/><br/>
<br/><br/><br/>System requirements: Adobe [Acrobat] Reader required for PDF files. <br/>Mode of access: World Wide Web.