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Steuersubventionen und Ersparnisbildung in Lebensversicherungen

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  • Lang, Oliver
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    Abstract

    Im deutschen Einkommensteuersystem wird Ersparnisbildung in Kapitallebensversicherungen durch die Absetzbarkeit der Versicherungsprämien bei der Ermittlung des zu versteuernden Einkommens und durch die Steuerfreiheit der Endausschüttung begünstigt. Die daraus resultierende Steuerersparnis ist individuell sehr unterschiedlich. In der vorliegenden Arbeit wird auf Basis der Einkommens- und Verbrauchsstichprobe 1988 untersucht, in welchem Ausmaß verschiedene Bevölkerungsgruppen Zugang zu den Steuersubventionen haben, und in welchem Ausmaß sie diese tatsächlich nutzen. In einer Sequenz mikroökonometrischer Schätzungen wird der Einfluß der Steuersubvention auf die Nachfrage nach Lebensversicherungen isoliert. Ergebnis der Analyse ist, daß steuerliche Anreize die Ersparnisbildung in Kapitallebensversicherungen nicht stimulieren. --

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    Bibliographic Info

    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 95-13.

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    Date of creation: 1995
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    Handle: RePEc:zbw:zewdip:9513

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    1. Agell, Jonas & Edin, Per-Anders, 1990. " Marginal Taxes and the Asset Portfolios of Swedish Households," Scandinavian Journal of Economics, Wiley Blackwell, vol. 92(1), pages 47-64.
    2. Hubbard, Robert Glenn, 1985. "Personal Taxation, Pension Wealth, and Portfolio Composition," The Review of Economics and Statistics, MIT Press, vol. 67(1), pages 53-60, February.
    3. Jane G. Gravelle, 1991. "Do Individual Retirement Accounts Increase Savings?," Journal of Economic Perspectives, American Economic Association, vol. 5(2), pages 133-148, Spring.
    4. Barr, D G & Cuthbertson, Keith, 1991. "Neoclassical Consumer Demand Theory and the Demand for Money," Economic Journal, Royal Economic Society, vol. 101(407), pages 855-76, July.
    5. Smith, Richard J & Blundell, Richard W, 1986. "An Exogeneity Test for a Simultaneous Equation Tobit Model with an Application to Labor Supply," Econometrica, Econometric Society, vol. 54(3), pages 679-85, May.
    6. Gourieroux, Christian & Monfort, Alain & Renault, Eric & Trognon, Alain, 1987. "Generalised residuals," Journal of Econometrics, Elsevier, vol. 34(1-2), pages 5-32.
    7. Feldstein, Martin S, 1976. "Personal Taxation and Portfolio Composition: An Econometric Analysis," Econometrica, Econometric Society, vol. 44(4), pages 631-50, July.
    8. Laitila, Thomas, 1993. "A pseudo-R2 measure for limited and qualitative dependent variable models," Journal of Econometrics, Elsevier, vol. 56(3), pages 341-355, April.
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    Cited by:
    1. Brunsbach, Stefan & Lang, Oliver, 1996. "Die Rendite von Lebensversicherungen nach Steuer," ZEW Discussion Papers 96-06, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.

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