@article {1971016,
	title = {New Evidence on Participation in Individual Retirement Accounts (IRAs)},
	journal = {Journal of the American Taxation Association},
	volume = {20},
	year = {1998},
	month = {1998},
	pages = {57-82},
	keywords = {Accounting},
	author = {Frischmann,Peter and Gupta,Sanjay}
}
