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Taxing pensions and retirement benefits in Germany

Author

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  • Börsch-Supan, Axel
  • Quinn, Christopher

    (Munich Center for the Economics of Aging (MEA))

Abstract

The paper motivates and describes the tax treatment of German retirement benefits and pensions after the 2005 reform initiated by the German Federal Constitutional Court. The main question is whether this reform has produced a “level playing field†among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad.

Suggested Citation

  • 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.
  • Handle: RePEc:mea:meawpa:201510
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    File URL: http://mea.mpisoc.mpg.de/uploads/user_mea_discussionpapers/1689_10-2015.pdf
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    References listed on IDEAS

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    Cited by:

    1. Tyrowicz, Joanna, 2020. "Are incentivized old-age savings schemes effective under incomplete rationality?," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224526, Verein für Socialpolitik / German Economic Association.
    2. Joanna Tyrowicz & Krzysztof Makarski & Artur Rutkowski, 2020. "Fiscal incentives to pension savings – are they efficient?," Working Paper series 20-06, Rimini Centre for Economic Analysis.
    3. Axel H. Börsch-Supan & Johannes Rausch & Nicolas Goll, 2020. "Social Security Reforms and the Changing Retirement Behavior in Germany," NBER Working Papers 27518, National Bureau of Economic Research, Inc.
    4. Axel Börsch-Supan & Johannes Rausch & Nicolas Goll, 2019. "Social Security Reforms and the Changing Retirement Behavior in Germany," NBER Chapters, in: Social Security Programs and Retirement around the World: Reforms and Retirement Incentives, pages 175-226, National Bureau of Economic Research, Inc.

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