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What impacts retirement savings decisions?
 
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.
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