id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-296	Stein, Norman P.; Turner, John A.	Equity in the Distribution of Tax Preferences for Pensions: Capping the Amount Allowable in Tax-Preferenced Retirement Plans	2019	19	.pdf	application/pdf	7859	336	50	Indeed, the conventional understanding of providing tax subsidies for the affluent to save for retirement is not to incentivize them to save, since the affluent will save adequately without such incentives, but to induce them to establish plans to capture tax benefits for themselves and then require them to include rank-and-file employees in the plans thus established. Thus, persons with huge amounts in IRA accounts gain tax benefits disproportionately to mean or median account balances because of the large amount of investment income in their accounts.	cache/ftr-296.pdf	txt/ftr-296.txt