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Der Einfluss von Steuern auf Ersparnisbildung und Altersvorsorge: Experimentelle und qualitative Untersuchungen

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  • Tschinkl, Dominik

Abstract

Aufgrund der bekannten Probleme der umlagefinanzierten gesetzlichen Rentenversicherung versucht der deutsche Gesetzgeber seit einiger Zeit, die eigenverantwortliche Altersvorsorge zu fördern. Häufig steht dabei die betriebliche Altersversorgung (bAV) im Fokus. In dieser Arbeit wird mittels Experten- und Arbeitnehmerinterviews ausführlich herausgearbeitet, wo zentrale Verbreitungshemmnisse der bAV liegen und wie diese durch Anpassung der steuer- und sozialversicherungsrechtlichen Rahmenbedingungen adressiert werden können. Wesentliche Elemente dieser Reformüberlegungen sind in das zum 01.01.2018 in Kraft getretene Betriebsrentenstärkungsgesetz eingeflossen. Daneben wird in dieser Arbeit mithilfe einer experimentalökonomischen Analyse gezeigt, wie verschiedene Arten der Besteuerung individuelle Sparentscheidungen beeinflussen können. Dabei wird deutlich, dass Individuen die Wirkung einer nachgelagerten Besteuerung häufig nicht korrekt wahrnehmen.

Suggested Citation

  • Tschinkl, Dominik, 2021. "Der Einfluss von Steuern auf Ersparnisbildung und Altersvorsorge: Experimentelle und qualitative Untersuchungen," Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management, volume 5, number 5.
    • Handle: RePEc:zbw:wuersc:5
    DOI: 10.25972/WUP-978-3-95826-151-8
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