Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer
[Contributions and pension payments in a decision-neutral income tax]
AbstractThis paper discusses how payments from and contributions to a life annuity or a pension scheme can be taxed decision neutrally in the context of a classical income tax. We use the concept of "economic income" in the sense of Johansson and Samuelson. Within the framework of an economic analysis life annuities and pension schemes can be treated as investments. Under an ideal neutral income tax, the decision to make such lifetime-dependent investments should not be distorted by taxation. Ideally, taxation should not distort the decision between lifetime-dependent and other investments. The specificity of the approach adopted herein is that neutrality of taxation holds ex ante and also ex post if the amount of pension claims is not yet known during the accumulation period, as it is the case with the pay-as-you-go public pension scheme in Germany and many other countries.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. 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.
Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 27324.
Date of creation: Aug 2001
Date of revision:
Entscheidungsneutrale Besteuerung; ökonomischer Gewinn;
Other versions of this item:
- Kiesewetter, Dirk & Niemann, Rainer, 2001. "Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer," TÃ¼binger DiskussionsbeitrÃ¤ge 212, University of Tübingen, School of Business and Economics.
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
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.:
- Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604.
- Köpke, Nikola & Baten, Jörg, 2003.
"The biological standard of living in Europe during the last two millennia,"
265, University of Tübingen, School of Business and Economics.
- Koepke, Nikola & Baten, Joerg, 2005. "The biological standard of living in Europe during the last two millennia," European Review of Economic History, Cambridge University Press, vol. 9(01), pages 61-95, April.
- Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," TÃ¼binger DiskussionsbeitrÃ¤ge 268, University of Tübingen, School of Business and Economics.
- Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," TÃ¼binger DiskussionsbeitrÃ¤ge 255, University of Tübingen, School of Business and Economics.
- Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," TÃ¼binger DiskussionsbeitrÃ¤ge 284, University of Tübingen, School of Business and Economics.
- Stadler, Manfred & Wapler, Rüdiger, 2001.
"Endogenous skilled-biased technological change and matching unemployment,"
220, University of Tübingen, School of Business and Economics.
- Manfred Stadler & Rüdiger Wapler, 2004. "Endogenous Skilled-biased Technological Change and Matching Unemployment," Journal of Economics, Springer, vol. 81(1), pages 1-24, 01.
- Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo Group Munich.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht).
If references are entirely missing, you can add them using this form.