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008180921s1981    onc     o    f000 0 eng d
040 |aCaOODSP|beng
041 |aeng|bfre
043 |an-cn---
0861 |aEC22-3/1981-204E-PDF
1001 |aDaly, Michael J.,|d1949-
24514|aThe effect of income tax incentives on retirement savings |h[electronic resource] : |bsome Canadian evidence / |cby Michael Daly and Peter Wrage.
260 |aOttawa : |bEconomic Council of Canada, |c1981.
300 |aiii, 27, 2, [1] p.
4901 |aDiscussion paper ; |vno. 204
500 |a"July 1981."
500 |aDigitized edition from print [produced by the Publishing and Depository Services Directorate].
504 |aIncludes bibliographic references.
5203 |a"Saving for retirement purposes is a primary reason for and source of savings in the economy. By way of encouragement, Canada's personal income tax system accords substantial tax concessions to retirement saving (via employer-sponsored pension schemes and Registered Retirement Savings Plans) and income derived therefrom. This paper examines the extent to which the existing tax incentives, namely, the old age personal exemption and the tax-deductibility of pension plan and RRSP contributions, do, in fact, encourage retirement saving and whether this preferential tax treatment is equitable"--Abstract, p. ii.
546 |aIncludes abstract in French.
69207|2gccst|aTax incentives
69207|2gccst|aRetirement
69207|2gccst|aSavings
7001 |aWrage, Peter.
7102 |aEconomic Council of Canada.
830#0|aDiscussion paper (Economic Council of Canada)|vno. 204|w(CaOODSP)9.855540
85640|qPDF|s2.93 MB|uhttps://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1981-204-eng.pdf