This research examines how the structure of tax incentives can influence taxpayers' decisions regarding retirement savings. Specifically, it compares the appeal of back-loaded (e.g., “Roth”) and front-loaded (e.g., “traditional”) tax incentives, investigating whether taxpayers’ preferences are influenced by their broader attitudes and perceptions, regardless of how the incentives affect their after-tax returns.
Feeling inspired? Share these insights on social.