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Effektiv beskatning af opsparingsafkast i Danmark

Author

Listed:
  • Linaa, Jesper Gregers

    (De Økonomiske Råds Sekretariat)

  • Pedersen, Lars Haagen

    (Finansministeriet)

  • Pedersen, Peter Birch

    (Økonomisk Institut, Københavns Universitet)

Abstract

A measure of the expected marginal effective tax rate (EMETR) on returns to savings is defined and estimates of EMETRs for Danish pension schemes are presented. Effective tax rates include explicit taxation of capital income and implicit taxation through changes in means-tested public transfers. Some key results are: (1) EMETRs on returns to pension savings tend to be regressive: Individuals who pay the top marginal income tax rate during their working lives face a lower EMETR on the returns to savings than do individuals with a working life income below this level. (2) Tenants receiving rent subsidies tend to face a higher EMETR on savings than individuals who do not receive the subsidy (including homeowners). (3) EMETRs increase with age for most income levels. In general, EMETRs vary greatly across different types of saving, different income brackets and different age groups. The outcome is a system of capital income taxation with highly intransparent distribution effects and potentially highly distortionary allocation effects.

Suggested Citation

  • Linaa, Jesper Gregers & Pedersen, Lars Haagen & Pedersen, Peter Birch, 2013. "Effektiv beskatning af opsparingsafkast i Danmark," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2013(1), pages 1-20.
    • Handle: RePEc:hhs:jdaecn:0035
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    Keywords

    opsparing;

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General

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