Present Value Tax Expenditure Estimate of Tax Assistance for Retirement Saving Kevin Milligan ~ Vancouver School of Economics ~ University of British Columbia

Present Value Tax Expenditure Estimate of Tax Assistance for Retirement Saving

with Ian Pomroy
Prepared for the Department of Finance, June, 1998.

Abstract:

This paper outlines a method for deriving present value estimates of tax assistance for retirement saving and provides estimates based on alternative assumptions.

Draft, June 1998: PDF.

A revised version of this paper was later published as Part 2 of Tax Expenditures and Evaluations 2001.


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