TY  - BOOK
AU  - Tepper,Irwin
ED  - National Bureau of Economic Research.
TI  - Taxation and Corporate Pension Policy
T2  - NBER working paper series
PY  - 1981///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
N1  - April 1981; Hardcopy version available to institutional subscribers
N2  - 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
UR  - https://www.nber.org/papers/w0661
UR  - http://dx.doi.org/10.3386/w0661
ER  -