01734cas a2200253 a 4500 AALejournalIMF007051 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451850970 1018-5941 BD-DhAAL BD-DhAAL Thomas, Alun. U.S. Private Saving and the Tax Treatment of IRA/401(k)s : A Re-examination Using Household Survey Data / Alun Thomas, Christopher Towe. Washington, D.C. : International Monetary Fund, 1996. 1 online resource (30 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The effect of the tax treatment of IRA/401(k)s on U.S. personal saving is examined using household survey data from the Survey of Consumer Finances. The results suggest that the tax treatment of IRA/401(k)s encouraged households to increase the share of assets held in the form of pension savings, at the expense of saving in the form of housing equity. Some evidence also was found to suggest that the tax treatment of pension savings similarly affected the flow of saving. In particular, the data appeared to reject the hypothesis that the tax treatment of IRA/401(k)s increased total personal saving. Mode of access: Internet Towe, Christopher. IMF Working Papers; Working Paper ; No. 1996/087 Full text available on IMF http://elibrary.imf.org/view/journals/001/1996/087/001.1996.issue-087-en.xml IMF e-Library