دانلود مقاله ISI انگلیسی شماره 41432
عنوان فارسی مقاله

نکته آموزشی درباره مزایای مالیاتی پس انداز بازنشستگی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
41432 2015 18 صفحه PDF سفارش دهید 9980 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
A teaching note on the tax benefits of retirement savings
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Accounting Education, Volume 33, Issue 2, June 2015, Pages 164–181

کلمات کلیدی
پانسیون - برنامه های بازنشستگی - مزایای مالیاتی - ارزش زمانی پول
پیش نمایش مقاله
پیش نمایش مقاله نکته آموزشی درباره مزایای مالیاتی پس انداز بازنشستگی

چکیده انگلیسی

Typical textbook treatments of tax-advantaged retirement savings plans focus on legalistic characteristics such as contribution limits and early withdrawal penalties. Popular press articles on these plans often present a myriad of details on the effects of inflation, rates of return, expected tax rates, ordinary income versus capital gains treatment, and other items that tend to obscure their fundamental tax advantages. The goal of this teaching note is to expose the fundamental tax advantages of retirement savings plans by conducting an analysis of a simplified tax setting. We identify four interrelated benefits of existing retirement plans – tax-deferred contributions, tax-deferred earnings, never-taxed earnings, and income smoothing with progressive tax rates. We also provide a more in-depth analysis of the choice between the two most popular forms of retirement savings, traditional and Roth accounts. An understanding of the properties of the tax benefits of retirement savings can be useful for students who are preparing for careers as tax professionals, as well as individuals who wish to understand the financial planning advice they receive.

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