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2/23/2006: A Steady-State Analysis of Proposals to Reduce the Tax on Saving (PDF) (U.S. Congressional Budget Office [CBO])
47 pages. Excerpt: This paper sets forth a stylized model for estimating the 'steady-state' revenue effects of tax proposals designed to affect saving. A steady state occurs when the system of contributions and withdrawals has completed a full life cycle. The model estimates steady-state revenue yields per dollar contributed under four different systems of taxing saving:[.]
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