TY - JOUR T1 - New Evidence on Participation in Individual Retirement Accounts (IRAs) JF - Journal of the American Taxation Association Y1 - 1998 A1 - Frischmann,Peter A1 - Gupta,Sanjay KW - Accounting VL - 20 CP - Fall U2 - a U4 - 104902451200 ID - 104902451200 ER -