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The effect of the tax treatment of IRA/401(k)s on U.S. personal saving is examined using household survey data from the Survey of Consumer Finances. The results suggest that the tax treatment of IRA/401(k)s encouraged households to increase the share of assets held in the form of pension savings, at the expense of saving in the form of housing equity. Some evidence also was found to suggest that the tax treatment of pension savings similarly affected the flow of saving. In particular, the data appeared to reject the hypothesis that the tax treatment of IRA/401(k)s increased total personal saving.

Investments: Stocks --- Labor --- Macroeconomics --- Taxation --- Demography --- Macroeconomics: Consumption --- Saving --- Wealth --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Aggregate Factor Income Distribution --- Taxation, Subsidies, and Revenue: General --- Nonwage Labor Costs and Benefits --- Private Pensions --- Economics of the Elderly --- Economics of the Handicapped --- Non-labor Market Discrimination --- Pension Funds --- Non-bank Financial Institutions --- Financial Instruments --- Institutional Investors --- Public finance & taxation --- Pensions --- Population & demography --- Investment & securities --- Income --- Marginal effective tax rate --- Aging --- Stocks --- National accounts --- Tax policy --- Population and demographics --- Financial institutions --- Tax administration and procedure --- Population aging --- United States