Martin,

Thanks

I think the time has come, or almost come, to send it out to referees.  To do that, you will need to upload an anonymized version in Word to the journal website

I have two thoughts:

1. You don’t go into the detail of tax optimization. This could be the most important contribution. It is a really difficult problem because tax rates are not monotonic in income and there is a tenaion between smoothing marginal tax rates and maximizing the duration of gross roll up. I think you need to say more, and if you have truly cracked it, make it a selling point.

2. Genuflect to Peter Smith et al who have written about the “perfect withdrawal rate."

Regarding collaboration, I am kind of busy and only really do stuff if is both intrinsically interesting and receives significant grant funding.  The unding landscape is not great right now. I would need to think about who might be interested.

Best

Tony
