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Den ny pensionsafkastbeskatningslov

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Author Info

  • Møller, Michael

    (Department of Finance, Copenhagen Business School)

  • Parum, Claus

    (Department of Finance, Copenhagen Business School)

  • Sørensen, Thomas

    (Department of Finance, Copenhagen Business School)

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    Abstract

    Indledning Folketinget har ved lov nr. 1294 af 20. december 2000 ændret pensionsafkastbeskatningsloven. Formålet med denne artikel er, at • Redegøre for hovedpunkterne i ændringen og regeringens begrundelse for lovændringen. • Analysere den ny lovs hensigtsmæssighed ud fra en samfundsøkonomisk synsvinkel. • Diskutere, om der er udsigt til yderligere ændringer i pensionsafkastbeskatningsloven de nærmeste år. • Analysere samspillet mellem pensionsafkastbeskatningsloven, selskabsskatteloven og personbeskatningsloven med henblik på en vurdering af, om der er konsistens mellem de tre typer af love, eller om der er behov for konsekvensændringer i den øvrige lovgivning. • Analysere hvor stor aktieandel en pensionsinvestor skal have i porteføljen i dag for at være neutralt stillet som følge af skatteændringen. • Analysere følgerne af skattelovsændringen på privatpersoners optimale indskuds- og porteføljepolitik, herunder fastlæggelsen af hvilke aktivtyper der skal ejes hvor.

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    File URL: http://openarchive.cbs.dk/cbsweb/handle/10398/7160
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    Bibliographic Info

    Paper provided by Copenhagen Business School, Department of Finance in its series Working Papers with number 2001-1.

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    Length: 22 pages
    Date of creation: 30 Dec 2000
    Date of revision:
    Handle: RePEc:hhs:cbsfin:2001_001

    Contact details of provider:
    Postal: Department of Finance, Copenhagen Business School, Solbjerg Plads 3, A5, DK-2000 Frederiksberg, Denmark
    Phone: +45 3815 3815
    Email:
    Web page: http://www.cbs.dk/departments/finance/
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    Related research

    Keywords: Pensionsbeskatning;

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