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Research Paper: Pension Plan Characteristics and Framing Effects in Employee Savings Behavior
David Card, Michael Ransom 
July 23, 2007
Excerpt: Pensions in many post-secondary institutions are funded by a combination of an employer contribution and a mandatory employee contribution. Employees can also make tax-deferred contributions to a supplemental savings account.... we estimate that each additional dollar of employee contributions leads to a 70 cent reduction in supplemental savings, whereas each dollar of employer contributions generates only a 30 cent reduction.
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