00000nam 2200000za 4500 9.862288 CaOODSP 20221107160958 cr ||||||||||| 180921s1981 onc o f000 0 eng d CaOODSP eng eng fre n-cn--- EC22-3/1981-204E-PDF Daly, Michael J., 1949- The effect of income tax incentives on retirement savings [electronic resource] : some Canadian evidence / by Michael Daly and Peter Wrage. Ottawa : Economic Council of Canada, 1981. iii, 27, 2, [1] p. Discussion paper ; no. 204 "July 1981." Digitized edition from print [produced by the Publishing and Depository Services Directorate]. Includes bibliographic references. "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. Includes abstract in French. gccst Tax incentives gccst Retirement gccst Savings Wrage, Peter. Economic Council of Canada. Discussion paper (Economic Council of Canada) no. 204 (CaOODSP)9.855540 PDF 2.93 MB https://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1981-204-eng.pdf