{"title":"为什么人们会参与Roth转换？","authors":"Lucas W. Goodman, Heidi R. Schramm","doi":"10.1086/725142","DOIUrl":null,"url":null,"abstract":"We study Roth conversions using administrative tax data on all individuals who made Roth conversions from 2003 to 2018. We find that Roth conversions increased by more than 800 percent in 2010 when income limits were eliminated. We find that individuals (1) tend to convert when their tax rate is lower, (2) often convert only a portion of their individual retirement account (IRA), (3) use conversions to increase total tax-advantaged savings, and (4) are more likely to convert at ages shortly before distributions must be taken from IRAs but not Roth IRAs. We also find that behavioral factors may play a role in conversion decisions.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"76 1","pages":"561 - 592"},"PeriodicalIF":1.8000,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Why Do People Engage In Roth Conversions?\",\"authors\":\"Lucas W. Goodman, Heidi R. Schramm\",\"doi\":\"10.1086/725142\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"We study Roth conversions using administrative tax data on all individuals who made Roth conversions from 2003 to 2018. We find that Roth conversions increased by more than 800 percent in 2010 when income limits were eliminated. We find that individuals (1) tend to convert when their tax rate is lower, (2) often convert only a portion of their individual retirement account (IRA), (3) use conversions to increase total tax-advantaged savings, and (4) are more likely to convert at ages shortly before distributions must be taken from IRAs but not Roth IRAs. We also find that behavioral factors may play a role in conversion decisions.\",\"PeriodicalId\":18983,\"journal\":{\"name\":\"National Tax Journal\",\"volume\":\"76 1\",\"pages\":\"561 - 592\"},\"PeriodicalIF\":1.8000,\"publicationDate\":\"2023-07-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"National Tax Journal\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1086/725142\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"National Tax Journal","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1086/725142","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
We study Roth conversions using administrative tax data on all individuals who made Roth conversions from 2003 to 2018. We find that Roth conversions increased by more than 800 percent in 2010 when income limits were eliminated. We find that individuals (1) tend to convert when their tax rate is lower, (2) often convert only a portion of their individual retirement account (IRA), (3) use conversions to increase total tax-advantaged savings, and (4) are more likely to convert at ages shortly before distributions must be taken from IRAs but not Roth IRAs. We also find that behavioral factors may play a role in conversion decisions.
期刊介绍：
The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.
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