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Taxation and Corporate Pension Policy

Taxation and Corporate Pension Policy This paper focuses on the impact of taxes on optimal corporate pension policy. The analysis is based upon an integration of corporate and individual shareholder considerations. The major conclusions are that a company should fully fund its pension plan and should invest the pension fund totally in bonds. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Journal of Finance Wiley

Taxation and Corporate Pension Policy

TEPPER, IRWIN
The Journal of Finance , Volume 36 (1) – Mar 1, 1981
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References (1)

Publisher
Wiley
Copyright
1981 The American Finance Association
ISSN
0022-1082
eISSN
1540-6261
DOI
10.1111/j.1540-6261.1981.tb03530.x
Publisher site
See Article on Publisher Site

Abstract

This paper focuses on the impact of taxes on optimal corporate pension policy. The analysis is based upon an integration of corporate and individual shareholder considerations. The major conclusions are that a company should fully fund its pension plan and should invest the pension fund totally in bonds.

Journal

The Journal of Finance – Wiley

Published: Mar 1, 1981

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