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Taxpayers' Preferences Between Front-Loaded and Back-Loaded Retirement Savings Plans: The Relative Effects of Economic and Non-Economic Factors (PDF)
Center for Retirement Research at Boston College Link to more items from this source
Aug. 15, 2017

"While archival data show that retirement savers utilize front-loaded plans [e.g., traditional 401(k) plans] to a much greater extent than back-loaded Roth plans (70.6 percent vs. 23.1 percent of defined contribution retirement accounts), the fact that we find a strong preference for back-loaded plans across several experiments and conditions suggests that the greater use of front-loaded plans is an artifact of artificial barriers to participation in back-loaded plans (e.g., income limitations, employer plan offerings, etc.)."

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