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Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer
[Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?]

Author

Listed:
  • Dirk Löhr

    (Hochschule Trier/Umwelt-Campus Birkenfeld)

Abstract

Zusammenfassung Die umlagefinanzierte gesetzliche Rentenversicherung kann angesichts der demografischen Entwicklung eine auskömmliche Versorgung im Alter bald nicht mehr sichern. Indem die Bürger:innen über eine kapitalgedeckte Alterssicherung am Unternehmensvermögen mittelbar beteiligt werden, könnte die Rentenlücke zumindest teilweise geschlossen werden. Das Unternehmensvermögen sollte bei einem neuen Reformanlauf auch vollständig in die Erbschaftsteuer einbezogen werden; dabei darf aber der Fortbestand der Unternehmen nicht gefährdet werden. Die Erbschaftsteuer auf Unternehmensvermögen könnte dabei als Finanzierungsquelle für eine kapitalgedeckte Altersgrundsicherung dienen.

Suggested Citation

  • Dirk Löhr, 2022. "Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer [Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 635-641, August.
    • Handle: RePEc:spr:wirtsc:v:102:y:2022:i:8:d:10.1007_s10273-022-3258-5
    DOI: 10.1007/s10273-022-3258-5
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    References listed on IDEAS

    as
    1. Beznoska, Martin & Hentze, Tobias, 2021. "Eine Abschätzung des Potenzials der Erbschaftsteuer zur Entlastung des Faktors Arbeit," IW policy papers 18/2021, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
    2. Stefan Bach, 2015. "Erbschaftsteuer: die schlummernde Reichensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(7), pages 504-506, July.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    J11; J32; H20; H32;
    All these keywords.

    JEL classification:

    • J11 - Labor and Demographic Economics - - Demographic Economics - - - Demographic Trends, Macroeconomic Effects, and Forecasts
    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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