The Journal of Finance · 1981 · 135 citations · 4 references
Public AffairsPublic FinanceTax LawCorporate TaxationTax PolicyTaxationPension FundsPension Plan AdministrationPension Plan FundingPension Plan TaxationPension PolicyRetirement PolicyCorporate Pension PlansPension ExemptionsPension Investment StrategyPension Plan Asset TaxationPublic Pension Funding PolicyRetirement Income TaxationRetirement Tax PolicyTaxation Of Pension Benefits
As a result of rapid growth in the post—war period, pension plans have become a major component of the financial structure of large corporations. A recent survey [5] of 475 of the Fortune 500 companies revealed that pension cost in 1978 averaged 12.5 % of pretax profits and 7.2 % of
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Corporate pension funding policy
William F. Sharpe · Journal of Financial Economics · 1976 · 425 citations
The Tax Consequences of Long-Run Pension Policy
Fischer Black · Financial Analysts Journal · 1980 · 315 citations