The effect of income tax incentives on retirement savings : some Canadian evidence / by Michael Daly and Peter Wrage. : EC22-3/1981-204E-PDF

"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.

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