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Steuersubventionen und Ersparnisbildung in Lebensversicherungen

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  • Lang, Oliver

Abstract

Im deutschen Einkommensteuersystem wird Ersparnisbildung in Kapitallebensversicherungen durch die Absetzbarkeit der Versicherungsprämien bei der Ermittlung des zu versteuernden Einkommens und durch die Steuerfreiheit der Endausschüttung begünstigt. Die daraus resultierende Steuerersparnis ist individuell sehr unterschiedlich. In der vorliegenden Arbeit wird auf Basis der Einkommens- und Verbrauchsstichprobe 1988 untersucht, in welchem Ausmaß verschiedene Bevölkerungsgruppen Zugang zu den Steuersubventionen haben, und in welchem Ausmaß sie diese tatsächlich nutzen. In einer Sequenz mikroökonometrischer Schätzungen wird der Einfluß der Steuersubvention auf die Nachfrage nach Lebensversicherungen isoliert. Ergebnis der Analyse ist, daß steuerliche Anreize die Ersparnisbildung in Kapitallebensversicherungen nicht stimulieren.

Suggested Citation

  • Lang, Oliver, 1995. "Steuersubventionen und Ersparnisbildung in Lebensversicherungen," ZEW Discussion Papers 95-13, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:9513
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    References listed on IDEAS

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    Cited by:

    1. Brunsbach, Stefan & Lang, Oliver, 1996. "Die Rendite von Lebensversicherungen nach Steuer," ZEW Discussion Papers 96-06, ZEW - Leibniz Centre for European Economic Research.

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