Nachgelagerte Besteuerung der Altersvorsorge und „vorgelagerte“ Besteuerung anderer Ersparnisse: Konsequenzen für die Vorsorge- und Nachlassplanung
Year: 2003
Author: Wrede, Matthias
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 123 (2003), Iss. 4 : pp. 579–586
Abstract
In the final report published at March 11th, 2003 the commission of economic experts on retirement income tax reform recommends, on the one hand, deferred taxation of old-age pension provision and, on the other hand, application of the comprehensive income tax principle to other forms of savings. This comment shows that differential tax treatment causes tax avoidance and is an incentive to substitute old-age pension provision for other forms of savings.
Journal Article Details
Publisher Name: Global Science Press
Language: Multiple languages
DOI: https://doi.org/10.3790/schm.123.4.579
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 123 (2003), Iss. 4 : pp. 579–586
Published online: 2003-04
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 8
Author Details
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