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Der Übergang zur nachgelagerten Rentenbesteuerung: Überlegungen zum Urteil des Bundesfinanzhofs

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  • Krause-Junk, Gerold

Abstract

Der Bundesfinanzhof hat vor kurzem über eine mögliche Doppelbesteuerung von Rentenbeiträgen und Rentenzahlungen verhandelt. Wie wird die These einer Doppelbesteuerung begründet? Nach welchen Prinzipien sollte eine Einmalbesteuerung des Alterskonsums erfolgen? Ist die Rentenversicherung als ein interpersonelles oder ein intertemporales Umverteilungsverfahren zu betrachten?

Suggested Citation

  • Krause-Junk, Gerold, 2006. "Der Übergang zur nachgelagerten Rentenbesteuerung: Überlegungen zum Urteil des Bundesfinanzhofs," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(5), pages 343-348.
    • Handle: RePEc:zbw:wirtdi:42586
    DOI: 10.1007/s10273-006-0519-7
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    Cited by:

    1. 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.
    2. Axel Börsch-Supan & Christopher Quinn, 2015. "Taxing Pensions and Retirement Benefits in Germany," CESifo Working Paper Series 5636, CESifo.

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