Open AccessEquity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans
Author(s) -
Norman P. Stein,
John A. Turner
Publication year - 2019
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2014.1022
Subject(s) - tax credit , tax reform , value added tax , indirect tax , ad valorem tax , public economics , economics , business , state income tax , direct tax , labour economics , tax incentive , finance