Determinants of the Choice between Roth and Deductible IRAs
研究了影响纳税人选择罗斯个人退休账户还是可抵扣个人退休账户的税收与非税收因素，发现当前税率与平均税率之比正向影响可抵扣账户选择，流动性更强的纳税人更倾向选择罗斯账户。
This study examines tax and nontax determinants of the choice between Roth and deductible Individual Retirement Accounts (IRAs). I find evidence that higher current tax rates relative to average tax rates are positively, but modestly, related to the probability that a taxpayer will contribute to a deductible IRA rather than a Roth IRA. I also find that taxpayers with greater liquidity are more likely to choose a Roth IRA, which is the option with a higher effective contribution limit. The results relate to the question of whether taxpayers behave in a tax‐efficient manner and the behavioral response to statutory tax rate changes.