A teaching note on the tax benefits of retirement savings. Issue 2 (June 2015)

• Record Type: Journal Article
• Authors: Schwartz, Steven T.; Spires, Eric E.; Young, Richard A.
• Is Part Of: Journal of accounting education. Volume 33:Issue 2(2015:Jun.)
• Page Start: 164
• Page End: 181
• Publication Date: 2015-06
• Subjects: Accounting -- Study and teaching -- Periodicals; Accounting -- Study and teaching -- United States -- Periodicals; Comptabilité -- Étude et enseignement -- Périodiques; Comptabilité -- États-Unis -- Étude et enseignement -- Périodiques; 657.0711
• DOI: 10.1016/j.jaccedu.2015.02.001
• Languages: English
• ISSNs: 0748-5751

Abstract

<abstract abstract-type="author-highlights" id="ab0010"> <title id="st0010">Highlights</title> <sec> <p id="sp0010"> <list id="ulist0010"> <list-item id="u0010"> <label></label> <p id="p0010">Textbook treatment of retirement savings often focuses on technical details.</p> </list-item> <list-item id="u0015"> <label></label> <p id="p0015">A fundamental analysis of the tax benefits of retirement savings is presented.</p> </list-item> <list-item id="u0020"> <label></label> <p id="p0020">Four interacting benefits are identified; three derive from deferred taxation, while one is a product of tax code progressivity.</p> </list-item> <list-item id="u0025"> <label></label> <p id="p0025">A problem of deciding how to allocate equity and bond investments is analyzed.</p> </list-item> <list-item id="u0030"> <label></label> <p id="p0030">Classroom implementation issues are discussed.</p> </list-item> </list> </p> </sec> </abstract>