NO.PZ2015112003000014
问题如下:
Lorraine Newman is evaluating whether to save for retirement using a TDA or a taxexempt account. The TDA permits tax-deductible contributions but withdrawals will be taxed at 30 percent. The tax-exempt account permits tax-free accumulation and withdrawals but contributions are taxable at a 40 percent tax rate. Assuming contribution limits do not affect Newman’s choice of accounts, which account should she choose?
选项:
A. TDA.
B. Tax-exempt.
C. The choices are the same.
解释:
A is correct.
The future accumulation of the TDA is (1 + r)n(1 − 0.30), whereas the future accumulation of the tax-exempt account is (1 + r)n(1−0.40). Therefore, the TDA will accumulate more wealth.
看了前面的提问,助教的回答我更困惑了。 tax exempt 应该(1+0.6*R)^N ,为什么会等于 (1+R)^N* 0.6?