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Besteuerung von Alterseinkünften - Quo vadis?


  • Dietmar Wellisch


Mit Wirkung ab 1. Januar 2002 wurde die Besteuerung der privaten und betrieblichen Altersvorsorge umgestellt. Da nicht alle Folgen dieser Umstellung bedacht wurden und eine noch stärkere Förderung dieser Altersvorsorge wünschenswert erscheint, zeigt Prof. Dr. Dietmar Wellisch, Universität Magdeburg, den seiner Meinung nach weiterhin bestehenden Reformbedarf auf.

Suggested Citation

  • Dietmar Wellisch, 2003. "Besteuerung von Alterseinkünften - Quo vadis?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 56(05), pages 15-19, March.
  • Handle: RePEc:ces:ifosdt:v:56:y:2003:i:05:p:15-19

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    Gesetzliche Rentenversicherung; Private Rentenversicherung; Reform; Steuer; Deutschland;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • J14 - Labor and Demographic Economics - - Demographic Economics - - - Economics of the Elderly; Economics of the Handicapped; Non-Labor Market Discrimination


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