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دسته بندی:
حسابداری و حسابرسی - accounting and auditing
سال انتشار:
2021
عنوان انگلیسی مقاله:
Financial literacy and the timing of tax-preferred savings account withdrawals
ترجمه فارسی عنوان مقاله:
سواد مالی و زمان بندی تخفیف های حساب پس انداز مورد نیاز مالیاتی
منبع:
ScienceDirect- Elsevier- Journal of Accounting and Public Policy, Corrected proof, 106922: doi:10:1016/j:jaccpubpol:2021:106922
نویسنده:
Marianne Laurin
چکیده انگلیسی:
Tax deductions on contributions to registered savings vehicles are a common policy tool
used by governments in many industrialized countries to encourage people to save for
retirement. However, these plans do not typically lock in funds, which means savers
may also withdraw before retirement when their marginal tax rates are still high and forgo
the tax benefit. In this paper, we investigate the extent to which pre-retirement savings
withdrawals respond to changes in the net-of-tax benefit of withdrawing and whether
such behavior depends on the saver’s financial literacy. To that end, we link respondents
of a nationally representative financial capability survey from Canada to over 15 years of
administrative tax data. Our results show that the correlation between savings withdrawals and the effective marginal tax rate is negative for those with higher financial literacy, but much weaker and sometimes statistically insignificant for those with lower
financial literacy. The findings suggest that financial literacy is an important determinant
of the extent to which tax-deductible savings plans are used efficiently.
keywords: حساب های پس انداز ترجیحی | صرفه جویی در بازنشستگی | سواد مالی | Tax-preferred savings accounts | Retirement savings | Financial literacy
قیمت: رایگان
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