[Opinion]

8/9/2006: Advocacy: Reforming Tax Incentives to Promote Private Saving for Retirement (PDF) (The Century Foundation)

16 pages. Excerpt: A few straightforward reforms -- simplifying the complex array of retirement accounts, replacing tax deductions with tax credits, making the credits refundable, and focusing the incentives on basic saving -- would better target incentives to the families who are not saving enough while at the same time raising more revenue.