The Journal of Finance publishes leading research across all the major fields of finance. It is one of the most widely cited journals in academic finance, and in all of economics. Each of the six issues per year reaches over 8,000 academics, finance professionals, libraries, and government and financial institutions around the world. The journal is the official publication of The American Finance Association, the premier academic organization devoted to the study and promotion of knowledge about financial economics.
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Taxation and Corporate Pension Policy
Published: 03/01/1981 | DOI: 10.1111/j.1540-6261.1981.tb03530.x
IRWIN TEPPER
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.
DISCUSSION
Published: 05/01/1982 | DOI: 10.1111/j.1540-6261.1982.tb00893.x
IRWIN TEPPER
DISCUSSION
Published: 05/01/1977 | DOI: 10.1111/j.1540-6261.1977.tb03270.x
Alan Kraus, Irwin Tepper