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| Author: | Milligan, K. |
| Title: | How do contribution limits affect contributions to tax-preferred savings accounts? |
| Journal: | Journal of Public Economics
2003 : FEB, VOL. 87:2, p. 253-281 |
| Index terms: | Income tax Savings Econometric models Canada |
| Language: | eng |
| Abstract: | Contributions to tax-preferred savings accounts are typically constrained by a contribution limit. The author develops a simple life-cycle model in which taxpayers exhibit 'use it or lose it' contribution behaviour. Using variation from Canadian limit reforms the author finds that larger future contribution room is associated with smaller contributions. |
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