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DO EMPLOYER PENSION CONTRIBUTIONS REFLECT EMPLOYEE PREFERENCES? EVIDENCE FROM A RETIREMENT SAVINGS REFORM IN DENMARK

This paper studies how firms set contributions to employer-provided 401(k)-type pension plans. Using a reform that decreased the subsidy to contributions to capital pension accounts for Danish workers in the top income tax bracket, we provide strong evidence that employers’ contributions are based o...

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Detalhes bibliográficos
Publicado no:Am Econ J Appl Econ
Main Authors: Fadlon, Itzik, Laird, Jessica, Nielsen, Torben Heien
Formato: Artigo
Idioma:Inglês
Publicado em: 2015
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC5130153/
https://ncbi.nlm.nih.gov/pubmed/27917259
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.3386/w21665
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