The anticipation of a lower tax rate in the future is an argument for a Roth IRA instead of a traditional IRA.

Question

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A Roth IRA is generally more beneficial when you expect to be in a higher tax bracket in the future, as contributions are taxed going in but withdrawals (including earnings) are tax-free. A traditional IRA is more beneficial when you anticipate being in a lower tax bracket in retirement, as contributions may be tax-deductible, but withdrawals are taxed.

The Anticipation of a Lower Tax Rate in the Future