Pregled bibliografske jedinice broj: 129941
Embedded Options and Tax Decisions: A Reconsideration of the Traditional versus Roth IRA Decision
Embedded Options and Tax Decisions: A Reconsideration of the Traditional versus Roth IRA Decision // Journal of the American Taxation Association, 25 (2003), 1; 39-52 (podatak o recenziji nije dostupan, članak, znanstveni)
CROSBI ID: 129941 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Embedded Options and Tax Decisions: A Reconsideration of the Traditional versus Roth IRA Decision
(Reconsideration of the Traditional versus Roth IRA Decision)
Autori
Hulse, S. David
Izvornik
Journal of the American Taxation Association (0198-9073) 25
(2003), 1;
39-52
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
Embedded options; individual retirement accounts
Sažetak
Embedded options arise in many tax-related decisions because of the ability to subsequently alter one's choices in response to changing conditions. This article analyzes one type of embedded option that is especially amenable to being modeled and that is of widespread interest: the decision to contribute to a traditional or Roth IRA, where the embedded option is associated (i.e., a traditional IRA contribution) might be incorrectly rejected when the option is ignored.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
