An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs

The tax-free savings account (TFSA), introduced in 2009, was intended by the Canadian government to provide an alternative catchment for savings in addition to registered retirement savings plans (RRSPs). However, little empirical evidence exists regarding the impact of saving in TFSAs on saving in...

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Veröffentlicht in:	Canadian tax journal 2019-04, Vol.67 (2), p.309-333
Hauptverfasser:	Berger, Leslie, Farrar, Jonathan, Zhang, Lu
Format:	Artikel
Sprache:	eng
Schlagworte:	Baby boomers Canadians Hypotheses Income taxes Individual retirement accounts IRA Low income groups Pension plans Prepaid services Public finance Savings accounts Savings plans Tax rates Tax revenues
Online-Zugang:	Volltext
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