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- W2149452567 abstract "Self-employment activity has increased in the United States in recent years, and this growth has expanded the role of saving by self-employed workers as a source of funds for investment. A major if not the primary motive for saving by the self-employed is to provide for income during retirement. Retirement saving via Keogh plans receives preferential tax treatment not unlike that accorded IRAs, yet Keogh saving behavior has generally been overlooked in econometric research. This article presents empirical estimates of the determinants of the decision to participate in a Keogh savings plan and the amount of annual contributions to the plan." @default.
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- W2149452567 date "1993-04-01" @default.
- W2149452567 modified "2023-09-23" @default.
- W2149452567 title "Estimates of Tax-Favored Retirement Saving Behavior of the Self-Employed" @default.
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- W2149452567 doi "https://doi.org/10.1177/109114219302100203" @default.
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