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- W2083670234 abstract "This paper studies empirically savers' behavioral responses to the Finnish tax reform of 2005 by using comprehensive panel data. The tax schedule of voluntary pension savings changed from progressive to proportional, changing the saving incentives in different subgroups. The results indicate that the reform altered saving behavior by reducing voluntary pension saving coverage among high income-earners by 4 percentage points and increasing it among low incomeearners by 2 percentage points. The reform also reduced annual saving contributions among high income-earners by over 20 percent. The estimated effects result entirely from the changed saving behavior of men." @default.
- W2083670234 created "2016-06-24" @default.
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- W2083670234 date "2013-01-01" @default.
- W2083670234 modified "2023-09-25" @default.
- W2083670234 title "Voluntary Pension Savings and Tax Incentives: Evidence from Finland" @default.
- W2083670234 doi "https://doi.org/10.1628/001522113x663451" @default.
- W2083670234 hasPublicationYear "2013" @default.
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