Article1981

Taxation and Corporate Pension Policy

129 citations0/0 files storedThe Journal of Finance

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Corporate Taxation and Avoidance Corporate Finance and Governance Financial Literacy, Pension, Retirement Analysis

Abstract

As a result of rapid growth in the post—war period, pension plans have become a major component of the financial structure of large corporations. A recent survey [5] of 475 of the Fortune 500 companies revealed that pension cost in 1978 averaged 12.5 % of pretax profits and 7.2 % of

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References

1976Corporate pension funding policy 1980The Tax Consequences of Long-Run Pension Policy 2007The Effects of a Firm's Investment and Financing Decisions on the Welfare of its Security Holders

Cited by

2010Pension plan accounting estimates and the freezing of defined benefit pension plans 1984Funding and Asset Allocation in Corporate Pension Plans: An Empirical Investigation 1983Incentive Effects of Pensions 1987Determinants of corporate pension funding strategy 2002Asset location in tax-deferred and conventional savings accounts 1998Pension schemes as options on pension fund assets: implications for pension fund management 1989Why do firms terminate their overfunded pension plans?1988Corporate taxes and defined benefit pension plans

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