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Financial planners often advise their clients to first take advantage of employer‐sponsored 401(k) plans, especially those with matching employer contributions. They often recommend next that clients consider a traditional or Roth IRA, depending on their current eligibility and tax bracket. Generally, the traditional IRA tends to be preferable to the Roth IRA if one expects to be in a lower tax bracket during the retirement versus the contribution years. This preference could be impacted by the theoretical or the practical assumptions one could make as to the tax bracket effect, minimum distribution requirements, and the impact of withdrawals on the amount of Social Security benefits taxed. This research compares the traditional and the Roth IRA, examining both the theoretical and practical assumptions of client behavior. The results indicate that the best choice between the types of IRAs depends on whether the investor's actual behavior is consistent with theory or practice. 相似文献
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舟山水产品加工业的集聚现状与趋势探讨 总被引:1,自引:1,他引:1
舟山近年来水产品加工业有了长足发展,已成为全市重要的支柱产业.本文依据舟山水产品加工业集聚的现状和特点,分析了目前水产品加工业面临的困难和问题,提出了下一步发展的方向和对策建议. 相似文献
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Irma Adelman 《The Review of Black Political Economy》1990,19(2):17-42
The desirability of massive financial aid to support the transition of East European countries to market economies is considered
in the light of structural adjustment experience of Latin American countries. It is argued that, politically, an autonomous
state is necessary to guide the restructuring. The democratization of Eastern Europe decreases the autonomy of the state.
Economically, recent experience in Latin America and Eastern Europe has demonstrated that reforms take place during periods
of stringency rather than affluence. It is therefore argued that trade and foreign investment are preferable to generous aid. 相似文献
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Economic policy and income distribution in China 总被引:1,自引:0,他引:1
"Using the Kakwani interpolation method to reconstruct rural and urban size distributions, the authors present Lorenz curve estimates for Chinese income distribution by period, 1952-1986. The level of inequality is one of the lowest in the world. The change in inequality over time conforms to the experience of other less-developed countries. Although rural inequality increased after 1978, national inequality fell, due to a reduction in the rural-urban income gap." 相似文献