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Den ny pensionsafkastbeskatningslov

Author info | Abstract | Publisher info | Download info | Related research | Statistics
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)
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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Publisher Info
Paper provided by Copenhagen Business School, Department of Finance in its series Working Papers with number 2001-1.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
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/
More information through EDIRC

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Related research
Keywords: Pensionsbeskatning;

Find related papers by JEL classification:
A00 - General Economics and Teaching - - General - - - General

Statistics
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