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Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer
[Contributions and pension payments in a decision-neutral income tax]

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  • Kiesewetter, Dirk
  • Niemann, Rainer

Abstract

This 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.

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File URL: http://mpra.ub.uni-muenchen.de/27324/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 27324.

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Date of creation: Aug 2001
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Handle: RePEc:pra:mprapa:27324

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Keywords: Entscheidungsneutrale Besteuerung; ökonomischer Gewinn;

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References

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  1. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 72, pages 604.
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Cited by:
  1. 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, Cambridge University Press, vol. 9(01), pages 61-95, April.
  2. Stadler, Manfred, 2003. "Innovation and growth: The role of labor-force qualification," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics 255, University of Tübingen, School of Business and Economics.
  3. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral Taxation of Pension in a Comprehensive Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 59(2), pages 227-, May.
  4. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo Group Munich.
  5. Manfred Stadler & Rüdiger Wapler, 2004. "Endogenous Skilled-biased Technological Change and Matching Unemployment," Journal of Economics, Springer, Springer, vol. 81(1), pages 1-24, 01.
  6. Pitterle, Ingo & Steffen, Dirk, 2004. "Welfare Effects of Fiscal Policy under Alternative Exchange Rate Regimes : The Role of the Scale Variable of Money Demand," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics 284, University of Tübingen, School of Business and Economics.
  7. Baten, Jörg & Wallusch, Jacek, 2003. "Market integration and disintegration of Poland and Gemany [Germany] in the 18th century," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics 268, University of Tübingen, School of Business and Economics.

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