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The theoretical literature suggests that taxation can have a large impact on household portfolio selection and allocation. In this paper we analyze the tax treatment of life insurance, considering t...
This paper was presented at the 12th International Conference, Land Value Capture in Urban Development: Role of Property Tax in Local Finance, held in Warsaw, Poland, June 23 and 24, 2009. The confere...
o assess the impact of state laws requiring or encouraging employers to establish 'section 125' cafeteria plans that shelter employees' premium contributions from tax. Available descriptive statistics...

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