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Who Benefits from the Reform of Pension Taxation in Germany?

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  • Hans Fehr
  • Heinrich Jess

Abstract

The present paper quantifies the revenue, distributional and efficiency effects of the recent reform of pension taxation in Germany. The starting point is the new legislation, which has introduced a switch to the deferred taxation of retirement benefits starting in 2005. We compare this reform with an alternative transition proposed by the Federation of German Pension Insurance Institutes (VDR), where double taxation is avoided at the cost of higher revenue losses. Copyright 2007 Institute for Fiscal Studies.

Suggested Citation

  • Hans Fehr & Heinrich Jess, 2007. "Who Benefits from the Reform of Pension Taxation in Germany?," Fiscal Studies, Institute for Fiscal Studies, vol. 28(1), pages 73-101, March.
  • Handle: RePEc:ifs:fistud:v:28:y:2007:i:1:p:73-101
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    File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1475-5890.2007.00048.x
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    Cited by:

    1. Jess Heinrich, 2006. "Steuerfinanzierung von Sozialleistungen? / Tax Funding of Social Security Benefits?: Verteilungs- und Effizienzeffekte einer Umfinanzierung von Sozialleistungen in der gesetzlichen Renten- und Kranken," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 436-462, August.
    2. Axel Börsch-Supan & Christopher Quinn, 2015. "Taxing Pensions and Retirement Benefits in Germany," CESifo Working Paper Series 5636, CESifo Group Munich.
    3. Christian Westermeier & Anika Rasner & Markus M. Grabka, 2012. "The Prospects of the Baby Boomers: Methodological Challenges in Projecting the Lives of an Aging Cohort," SOEPpapers on Multidisciplinary Panel Data Research 440, DIW Berlin, The German Socio-Economic Panel (SOEP).
    4. Börsch-Supan, Axel & Quinn, Christopher, 2015. "Taxing pensions and retirement benefits in Germany," MEA discussion paper series 201510, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.

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