%0 Journal Article %J Journal of the American Taxation Association %D 1998 %T New Evidence on Participation in Individual Retirement Accounts (IRAs) %A Frischmann,Peter %A Gupta,Sanjay %K Accounting %B Journal of the American Taxation Association %V 20 %P 57-82 %8 1998 %G eng %N Fall %2 a %4 104902451200 %$ 104902451200