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Den ny pensionsafkastbeskatningslov

Author

Listed:
  • Møller, Michael

    (Department of Finance, Copenhagen Business School)

  • Parum, Claus

    (Department of Finance, Copenhagen Business School)

  • Sørensen, Thomas

    (Department of Finance, Copenhagen Business School)

Abstract

Indledning Folketinget har ved lov nr. 1294 af 20. december 2000 ændret pensionsafkastbeskatningsloven. Formålet med denne artikel er, at • Redegøre for hovedpunkterne i ændringen og regeringens begrundelse for lovændringen. • Analysere den ny lovs hensigtsmæssighed ud fra en samfundsøkonomisk synsvinkel. • Diskutere, om der er udsigt til yderligere ændringer i pensionsafkastbeskatningsloven de nærmeste år. • Analysere samspillet mellem pensionsafkastbeskatningsloven, selskabsskatteloven og personbeskatningsloven med henblik på en vurdering af, om der er konsistens mellem de tre typer af love, eller om der er behov for konsekvensændringer i den øvrige lovgivning. • Analysere hvor stor aktieandel en pensionsinvestor skal have i porteføljen i dag for at være neutralt stillet som følge af skatteændringen. • Analysere følgerne af skattelovsændringen på privatpersoners optimale indskuds- og porteføljepolitik, herunder fastlæggelsen af hvilke aktivtyper der skal ejes hvor.

Suggested Citation

  • Møller, Michael & Parum, Claus & Sørensen, Thomas, 2000. "Den ny pensionsafkastbeskatningslov," Working Papers 2001-1, Copenhagen Business School, Department of Finance.
  • Handle: RePEc:hhs:cbsfin:2001_001
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    File URL: http://openarchive.cbs.dk/cbsweb/handle/10398/7160
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    Keywords

    Pensionsbeskatning;

    JEL classification:

    • A00 - General Economics and Teaching - - General - - - General

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