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Auch alte Schultern können breit sein! Die Einkommensteuer im Spiegel der nachgelagerten Besteuerung von Alterseinkünften

Author

Listed:
  • Gutmann, David
  • Peters, Fabian

Abstract

Die Verfasser untersuchen, inwiefern die vom Gesetzgeber 2005 verabschiedete und sukzessiv eingeführte nachgelagerte Besteuerung von Alterseinkünften bis 2040 sowohl die Höhe des Einkommensteueraufkommens als auch den Aufkommensanteil von Menschen im Rentenalter beeinflussen wird. Dabei wird zwischen Auswirkungen aufgrund der demografischen Alterung der Bevölkerung und der Steuerrechtsänderung unterschieden. Es zeigt sich, dass zwar insgesamt langfristig mit sinkenden Steuereinnahmen zu rechnen ist, die nachgelagerte Besteuerung diesem Trend allerdings entgegenwirkt. Der Beitrag älterer Menschen zum Gesamtsteueraufkommen wird sowohl aufgrund der Steuerrechtsänderung als auch der demografischen Prozesse ansteigen.

Suggested Citation

  • Gutmann, David & Peters, Fabian, 2019. "Auch alte Schultern können breit sein! Die Einkommensteuer im Spiegel der nachgelagerten Besteuerung von Alterseinkünften," FZG Discussion Papers 69, University of Freiburg, Research Center for Generational Contracts (FZG).
    • Handle: RePEc:zbw:fzgdps:69
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    References listed on IDEAS

    as
    1. Beznoska, Martin & Hentze, Tobias, 2016. "Die Wirkung des demografischen Wandels auf die Steuereinnahmen in Deutschland," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 43(3), pages 77-93.
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    More about this item

    Keywords

    Einkommensteuer; Alterseinkünfte; Einkommensverteilung; Steuerrecht; Demografie;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J11 - Labor and Demographic Economics - - Demographic Economics - - - Demographic Trends, Macroeconomic Effects, and Forecasts
    • J26 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Retirement; Retirement Policies

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