Savings Incentives for Low-and Moderate-Income Families in the United States: Why is the Saver's Credit Not More Effective?
利用美国最大税务准备机构的数据，评估联邦储蓄者信贷对个人退休账户缴款决策的影响，发现效果显著但很小，并与现场实验中更有效的匹配激励形成对比，探讨了信贷效果不佳的原因。
This paper uses data from the largest tax preparer in the United States to estimate the impact of the "saver's credit," a US federal program providing financial incentives to encourage retirement savings, on the decision to contribute to an IRA. It finds significant, but very modest, effects. This is contrasted with results from a field experiment showing much larger impacts of clearly presented matching incentives. Various explanations are discussed for why the saver's credit is not more effective.