A more radical proposal would convert the tax deduction into a means-tested and refundable matching government contribution – deposited directly into a taxpayer’s individual retirement account (IRA). Taxpayers are more responsive to matching incentives than they are to tax incentives, because the former are easier to understand and more transparent.
更激进的方案把减税改为基于调查的可退还的政府匹配缴纳计划——把存款直接打入纳税人的个人退休账户（IRA）。与税收激励相比，纳税人更响应匹配激励，因为后者更易理解，也更透明。