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Prinzipien der Renten- und Pensionsbesteuerung

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  • Börsch-Supan, Axel
  • Lührmann, Melanie

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 seinem praktischen Teil, wie praktikabel verschiedene 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.

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Bibliographic Info

Paper provided by Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre in its series Discussion Papers with number 584.

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Date of creation: 2000
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Handle: RePEc:mnh:vpaper:1027

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References

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  1. Florian Heiss & Alexander Ludwig & Joachim Winter, 2002. "Pension reform, capital markets, and the rate of return," MEA discussion paper series 02023, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  2. Gale, W.G. & scholz, J.K., 1992. "IRAS and Household Saving," Papers 9244, Tilburg - Center for Economic Research.
  3. R. Glenn Hubbard & Jonathan S. Skinner, 1997. "Assessing the Effectiveness of Saving Incentives," NBER Working Papers 5686, National Bureau of Economic Research, Inc.
  4. 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.
  5. Palacios, Robert & Rocha, Roberto, 1998. "The Hungarian pension system in transition," Social Protection Discussion Papers 20048, The World Bank.
  6. John Burbidge & James B. Davies, 1994. "Household Data on Saving Behavior in Canada," NBER Chapters, in: International Comparisons of Household Saving, pages 11-56 National Bureau of Economic Research, Inc.
  7. 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.
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Citations

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Cited by:
  1. A Börsch-Supan & A Brugiavini, 2001. "Savings: the policy debate in Europe," Oxford Review of Economic Policy, Oxford University Press, vol. 17(1), pages 116-143, Spring.
  2. Axel Börsch-Supan, 2002. "Nach der Reform ist vor der Reform:Weitere Schritte für eine nachhaltige Reform der Altersvorsorge in Deutschland," MEA discussion paper series 02015, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  3. Axel H. Börsch-Supan & Anette Reil-Held & Christina B. Wilke, 2007. "How an Unfunded Pension System looks like Defined Benefits but works like Defined Contributions: The German Pension Reform," MEA discussion paper series 07126, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  4. Axel Börsch-Supan, 2002. "Kann die Finanz- und Sozialpolitik die Auswirkungen der Bevölkerungsalterung auf den Arbeitsmarkt lindern?," MEA discussion paper series 02012, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  5. Axel Börsch-Supan, 2002. "Labor market effects of population aging," MEA discussion paper series 02011, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  6. Axel Börsch-Supan, 2004. "Mind the Gap: The Effectiveness of Incentives to boost Retirement Saving in Europe," MEA discussion paper series 04052, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  7. Axel Börsch-Supan, 2002. "What We Know and What We Do NOT Know," MEA discussion paper series 02017, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  8. Robert Fenge & Martin Werding, 2003. "Taxing Pensions: Cross-country Differences and International Co-ordination," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 1(3), pages 30-35, 02.

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