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Werden die Renten der gesetzlichen Rentenversicherung sachgerecht besteuert?


  • Scholtz, Hellmut D.


Eine ausführliche Szenarioanalyse zeigt, dass selbst bei unterschiedlichen Annahmen über die wirtschaftliche Entwicklung das Beitragsaufkommen und die gesetzliche Rente eines Standardrentners in Ihrer Höhe erheblich auseinanderklaffen. Eine Neuformulierung des Steuerrechts scheint insoweit dringend geboten. Ein derzeit anhängiges Verfahren vor dem BVerfG bringt hierfür hoffentlich mehr Anhaltspunkte.

Suggested Citation

  • Scholtz, Hellmut D., 2013. "Werden die Renten der gesetzlichen Rentenversicherung sachgerecht besteuert?," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 75-80.
  • Handle: RePEc:zbw:espost:92894

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    Rentenbesteuerung; Ungleichheit;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy


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