This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Prinzipien der Renten- und Pensionsbesteuerung

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Börsch-Supan, Axel
Lührmann, Melanie (Institut für Volkswirtschaft und Statistik (IVS))

Additional information is available for the following registered author(s):

Abstract

Die derzeitige Besteuerung von Renten und Pensionen in der Bundesrepublik Deutschland ist inkonsequent und in sich widersprüchlich. Dies wurde mehrfach vom Bundesverfassungsgericht angemahnt. Aufgabe dieses Beitrags ist es, die Prinzipien einer rationalen Renten- und Pensionsbesteuerung komprimiert darzustellen und sie mit der gängigen Praxis im In- und Ausland zu vergleichen. Der Beitrag präzisiert in seinem theoretischen Teil, wie das "Neutralitätspostulat" zu verstehen ist, und analysiert in seienem praktischen Teil, wie praktikabel bestehende Besteuerungsvarianten sind. Aus diesen Untersuchungen folgt ein Plädoyer für eine transparente nachgelagerte Besteuerung aller Alterseinkünfte. Das Papier schließt daher mit kurzgefaßten Empfehlungen für eine Reform der deutschen Renten- und Pensionsbesteuerung.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.mea.uni-mannheim.de/cdyllick/ivs/discussionpapers/584.pdf
Our checks indicate that this address may not be valid because: 404 Not Found. If this is indeed the case, please notify (Samir Chaturvedi)
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by Institut für Volkswirtschaft und Statistik (IVS), University of Mannheim in its series IVS discussion paper series with number 584.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation:
Date of revision:
Handle: RePEc:mea:ivswpa:584

Contact details of provider:
Postal: Institut für Volkswirtschaft und Statistik, L7, 3-5, Room 408, University of Mannheim, 68131 Mannheim
Phone: +49/621/181.1861
Fax: +49/621/181.1863
Web page: http://www.vwl.uni-mannheim.de/institut

For technical questions regarding this item, or to correct its listing, contact: (Samir Chaturvedi).

Related research
Keywords:

Other versions of this item:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Gale, W.G. & scholz, J.K., 1992. "IRAS and Household Saving," Papers 9244, Tilburg - Center for Economic Research.
    Other versions:
  2. James M. Poterba & Steven F. Venti & David A. Wise, 1995. "401(k) Plans and Tax-Deferred Saving," NBER Working Papers 4181, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. repec:att:wimass:19909 is not listed on IDEAS
  4. Hubbard, R Glenn & Skinner, Jonathan S, 1996. "Assessing the Effectiveness of Saving Incentives," Journal of Economic Perspectives, American Economic Association, vol. 10(4), pages 73-90, Fall. [Downloadable!] (restricted)
    Other versions:
  5. Walliser, Jan & Winter, Joachim, 1998. "Tax incentives, bequest motives and the demand for life insurance: evidence from Germany," Sonderforschungsbereich 504 Publications 99-28, Sonderforschungsbereich 504, Universität Mannheim & Sonderforschungsbereich 504, University of Mannheim. [Downloadable!]
  6. Steven F. Venti & David A. Wise, 1987. "Have IRAs Increased U.S. Saving?: Evidence from Consumer Expenditure Surveys," NBER Working Papers 2217, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  7. Börsch-Supan, Axel & Heiss, Florian & Winter, Joachim, . "Pension reform, capital markets, and the rate of return," IVS discussion paper series 589, Institut für Volkswirtschaft und Statistik (IVS), University of Mannheim. [Downloadable!]
    Other versions:
  8. : Klaus Schmidt-Hebbel, 1998. "Does Pension Reform Really Spur Productivity, Saving, and Growth?," Working Papers Central Bank of Chile 33, Central Bank of Chile. [Downloadable!]
Full references

Statistics
Access and download statistics

Did you know? About five million pdf files are downloaded through RePEc every year.

This page was last updated on 2009-11-13.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.