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.
老师，想问请问一下，TDA账户的话，只有取出钱的时候要交税，税率为30%
TEA是把钱放入这个账户要交税，取出来不用交税，税率为40%
那么，我们把钱放入账户，后期通过投资收益，我们的钱会越来越多，那么，如果是取出来交税的话，那不是取出来交税的tax更多吗？
那我们不是应该选择TEA吗，就是把钱放入这个账户要交税，更划算
